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Description This paper examines the recent trend towards the outsourcing of internal audit services to the public accounting profession. Here we draw from two dominant literature perspectives (the sociology of professions literature and the outsourcing literature) to examine this clash between...

Description This qualitative study explores the management control of intangibles in three Swedish companies. The present analysis is discussed in terms of four theoretical perspectives, namely, evolutionary, action, organizational learning and structuration theory. The results indicate that...

Description Intellectual capital statements are ‘new’ forms of reporting whose object is knowledge management activities. Based on 17 firms’ work to develop intellectual capital statements, this paper analyses them as managerial technologies making knowledge amenable to intervention. Aspects of...

Description The present paper is concerned with classification of ‘intangibles’and what classification theory can teach us about a ‘good classification’. The present study led to three conclusions about the classification of intangibles. One is that the value of classification lies in its...

Description The paper examines the management of traders in financial markets from the perspectives of agency and prospect theory. Using interview data from a sample of traders and managers in four investment banks, the paper argues that managers focus on avoiding losses rather than making...

Description The results of a survey appraising the frequency and perceived merit of customer accounting (CA)practices are reported. Given the limited attention afforded the subject in the normative and empirical literatures, CA usage appears to be greater than what might have been reasonably...

Description This study examines three issues: (1) the effect of information asymmetry on the budget negotiation process, (2) the effect of information asymmetry on budgetary slack when budgets are set through a negotiation process, and (3) whether subordinates consider superiors imposing a...

Description This study uses a product pricing laboratory experiment to evaluate the presence of functional fixation and extends prior research, particularly the work of Bloom et al. (1984) and Murray (1991) [Bloom, R., Elgers, P. T., & Murray, D. (1984). Functional fixation in product pricing: A...

Description During the eighteenth century, tobacco production in the Royal Tobacco Factory (RTF) of Spain moved from the San Pedro Factory located in downtown Seville to the purpose built New Factories outside the city walls. This paper examines the relationship between accounting practices and...

Description This paper examines how the group dynamics of activity based costing (ABC) development teams and the level of organizational resources devoted to model development affect model complexity and development time. A theoretical framework is developed based on the organizational...

Description Cognitive evaluation theory and its hypothetical construct of intrinsic motivation are enjoying increasing popularity in the fields of business administration and economics. Consequently, intensifying skepticism towards performance incentives and agency theory is postulated...

Description accounting firms in Taiwan and Taiwanese local firms. Hypotheses are tested about the impact of the national culture of the US firms on their Taiwanese affiliates, and about cultural differences across function and rank. The study extends previous research by (1) examining an...

Description In response to recent calls for systematic and in-depth studies of the impact of international forces on local accounting practices, discourses and institutions, this essay explores the interconnectedness of national politics with global forces and the ramifications of this...

Description Experimental research and survey studies have yielded conflicting findings about the conditions under which budget slack is likely to arise. This study begins to reconcile the contradictory evidence by examining the impact of two features of the organizational context in which budget...

Description Over the years several, sometimes conflicting, theories attempting to explain the development of professions have emerged. The ‘‘functionalist’’ and ‘‘interactionist’’ theories have since lost the spotlight to a more critical approach based on the Weberian concept of closure...

Description The purpose of this paper is to review theories and evidence regarding the effects of (performance-contingent) monetary incentives on individual effort and task performance. We provide a framework for understandingthese effects in numerous contexts of interest to...

Description The U.K. Government’s belief in the innate ine6iciency of traditional public sector provision of goods and services has inspired a number of initiatives which have resulted in management of public sector enterprises being confronted by an increasingly cxxnmercial environment, tighter...

Description This paper examines tbe rhetorical process by which an ensemble of cakulative practices and techniques inchtding accounting came to be adopted, developed and justified in the State of Wisconsin at the turn of the century under the Progressive leadership of Governor Robert M. La...

Description Changes in public sector accow~tingin a number of OECD countries over the 198Bs were central to the rise of the “New Public Mulaganent” (NPM) and its asso&md doctrks of public accoumabihty and organizitiooal best practice. lhis paper d&uases...

Description Accountability is a cherished concept, sought akr but elusive. New models of admMsuxtive rcfwm promise to provide heightened accolmtabiity through managerial controls lntetviews with 15 Chief Executives of Australian public sector organiwons reveal the chamezleonq uality of...