Search results

Description Stakeholder dialogue is a cornerstone of many recent developments in corporate social and environmental governance and accountability practices. Two key problems associated with these stakeholder engagement initiatives are: identifying and reaching a wide range of stakeholders; and...

Description This studyof US–Chinese joint ventures examined the effects of relative partner knowledge and specific asset investments on the usage of various types of control mechanisms. These controls included expatriate staffing, socialisation practices, delegated decision-making...

Description This paper studies the relationship between auditor human capital and audit firm survival. Specifically, the effects are investigated of the human capital of auditors on the survival chances of newly established audit firms. Human capital is analyzed both at the time of entry of a...

Description This study reports the results of 15 experimental asset markets designed to investigate the effects of forecasts on market prices, traders
abilities to assess asset value, and the link between the two. Across the 15 markets, we investigate alternative forecast-generating processes...

Description It is argued in this paper that the development of accounting and accountability practices within the Society of Jesus from the 16th to the 17th centuries cannot be reduced to an economic explanation that views them merely as tools for measuring and allocating economic resources...

Description Simons
levers of control
framework indicates that an interactive use of management control systems (MCS) contributes to fostering successful product innovation. However, his work is ambiguous in not specifying whether the relationship between interactive controls and innovation is...

Description This study creates a framework for analysing organizational identity change and examines the process in the context of a global accounting firm’s acquisition of a UK mid-market accounting practice. It identifies the parallel processes which facilitate doc_522807425.pdf

Description If security prices are fully revealing, then all public information should be reflected in prices, and unsophisticated traders may be able to learn how various types of information affect security valuation by observing prices. A series of laboratory asset markets was conducted to...

Description The paper examines the contribution ofinscriptions, in particular new accounting measures, to a process oftransforming the ethos and operations of
Britech, a high-tech division ofa major British manufacturer. Focusing upon the increased and changing use of inscriptions at this...

Description This paper reports the results of a web-based perception study of the ranking of peer reviewed accounting journals by UK academics. The design of the survey instrument allows an interactive selection of journals to be scored. The webbased format is unique in that it also includes a...

Description This paper examines how the processes of coordinating a multinational audit impacts, and is effected by, the structuration of globalization. Using a detailed field study of an audit involving multiple locations, we argue that the coordination of work in multinational firms links the...

Description This paper examines the impact of performance measure diversity and the use of subjective performance measures on performance evaluation bias. The empirical results indicate that both performance measure diversity and subjectivity are positively related to performance evaluation...

Description An important debate neglected by accounting historians concerns the existence, origins and significance of the British Industrial Revolution (BIR).Akey problem is explaining why Britain was such a technologically creative society. Part one uses accounting ideas to explain Marx
s...

Description This study examined how procedural knowledge and outcome expectations interact with task complexity when tax professionals develop recommendations for clients. Practicing tax professionals participated in two experiments. Results suggest that outcome expectations about whether a...

Description This study investigates the adoption of total cost of ownership (TCO) analysis to improve sourcing decisions. TCO can be seen as an application of activity based costing (ABC) that quantifies the costs that are involved in acquiring and using purchased goods or services. TCO supports...

Description This paper proposes a multiple contingencies model that examines the combined effect of departmental interdependencies and organization structures on management accounting system (MAS) design. The model was tested by means of empirical data collected from a questionnaire addressed to...

Description This paper analyzes the political and professional battle over auditors
crime-controlling responsibilities in Sweden. The focus is on the discursive strategies of major actor-constellations during 1965–2000. The conclusion is that the duty enacted in 1999 to report suspicions of...

Description This paper presents a case study examining the evolution of a social accounting process in an Irish overseas aid agency, the Agency for Personal Service Overseas. Much of the corporate rhetoric surrounding social accounting processes simplifies their complex nature and tends to...

Description During the 1990s Greek auditors and branches of international accounting firms in Greece fought a veritable professional war over the jurisdiction of statutory auditing. This intra-professional conflict developed against a backdrop of profound changes in the socio-economic and...

Description This paper explores professional rivalries as one force driving market-driven healthcare. Extending their jurisdiction beyond industrial settings, industrial engineers calibrated the physician’s labor against fiscal metrics by devising product lines for hospitals. These...