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Description The adoption of management control systems (MCS) is a key element in managing the tension that growth imposes on young growing firms. Despite its importance to a large number of organizations, only recently has the empirical literature devoted attention to the evolution of these...

Description This study investigates the links between organizational justice and turnover at large public accounting firms. The primary justice issue discussed in the study is the perceived fairness of decisions involving pay and promotions. Fairness is examined in terms of the consistent...

Description This study inquires whether public accounting mentoring relationships conform to the classical Greco-Roman model (where mentors guide prot
eg
es and eventually release them to pursue an autonomous life) or a modern form (where mentoring continues indefinitely and serves as an...

Description Organizational combinations, emerging from inter-firm exchange or associational agreements characterized by both market-like and hierarchical features, raise significant issues for both scholars and managers. doc_646090469.pdf

Description Financial analysts employed by securities firms play an important role in the capital markets. Most importantly, the reports that they produce are given great consequence by many market participants. A review of the practitioner descriptions and academic studies about these analysts...

Description This paper presents an institutional analysis of the processes underlying the globalization of professional service and labor markets. Focusing on the accountancy sector, the research documents the ongoing efforts by non-market institutions, including transnational accounting firms...

Description Three critiques of Hofstede
s dimension of culture, which have been published, are summarised; it is suggested the second edition of Cultures Consequences has not made sufficient change to allay the concerns of such researchers. A research note: the un?nished business of culture...

Description This study examines whether organizing information about internal controls around business processes instead of control objectives produces stronger category knowledge during training and improves decision performance during internal control evaluation. Novices who were trained to...

Description Financial report environmental disclosure has been widely criticized because the extent of disclosure both varies in response to exposures facing the firm and because it is not an accurate measure of firm environmental performance. This study suggests there are at least two potential...

Description There is considerable interest in the role of strategic performance measurement systems (SPMS), such as balanced scorecards, in assisting managers develop competitive strategies. A distinctive feature of SPMS is that they are designed to present managers with financial and...

Description As Giddens has observed ‘‘Nothing is clearer than that gender is a matter of learning and continuous work, rather than a simple extension of biologically given sexual difference’’ (1991, p. 63). In this paper, we discuss the processes of professional socialization implicated in the...

Description Much consideration has been given over the years to what may be described as the ‘negative’ aspect of budgeting; that budgets may constrain innovation and learning, and that budgetary pressure may lead to unintended behavioural side effects. In contrast to this, the present study...

Description Accountants are part of what Abbott describes as “the system of professions”. Within this system, each professional group strives to defend and expand its area of jurisdiction in competition with rival professions. However, challenges to the accountancy profession do not necessarily...

Description This paper analyses changes in corporate environmental reporting practices among large Finnish firms in the past five years. Using content analysis of annual reports, we analyzed the willingness of firms to disclose environmental information in the years 1987 and 1992. Our sample...

Description During the period of total war and its aftermath, profound changes occurred In the socio-cconomic and political fabric of Britain. In the face of fundamental change and national crisis the multi-organized accountancy profession was perceived as being archaic and demands emerged for...

Description Drawing on published work by Williamson Vournal of hw and Economics (October 1979) pp. 233- 261; The Economic Institutions of Capitalism (New York: Free Press, 1985)], Spicer [Accounting, OrganFzatfons and Society (1988) pp. 302-3221, and Walker [Interfaces (May-June 1988) pp. 62-731...

Description The paper discusses some issues and problems associated with attempts to classify national systems of accounting. Attention is given to classification experiences in other disciplines. The analysis aims to show the incoherence of taxonomies which rely upon appeals to objectivity and...

Description Referent cog&ions theory predicts that employees who receive unfavorable budgets will have less negative attitudes toward budgetary decision makers if they participated in the budgetary process than if they did not participate. Questionnaire data from international managers were...

Description A judgment modeling experiment which used bank loan officers as participants was performed in a field setting to examine the impact of an increase in information level on the judgments of individuals and groups. The results indicate that, as predicted, groups reached judgments of...

Description This paper presents a model that concerns the encoding and retrieval of numerical data in accounting decision-making contexts. The model identibes the forms of encoded representations used to capture numerical data in memory structures, indicates the relative retrievability of those...