Ditapis dengan
Financial statement risk assessment following the COSO framework
Purpose – The purpose of this paper is to teach students the fundamental and most critical aspects of performing a financial statement risk assessment, a skill vital to help ensure both auditor and public-company compliance with guidance found in the Sarbanes-Oxley Act of 2002 (SOX), the SEC’s Interpretative Guidance regarding Management’s Report on Internal Control over Financial Repo…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 20 No. 1, 2012 pp. 26-48
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Sustainability in businesses, corporate social responsibility,and accounting …
Purpose – The purpose of this paper is to examine the relationship of sustainable development in businesses with corporate social responsibility (CSR) and accounting, in 53 developed and emerging economies over the period 1997-2008. Design/methodology/approach – The authors test the relationship of sustainable development in businesses with CSR and accounting using ordinary least square…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 19 No. 3, 2011 pp. 304-324
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Lease and service for product life-cycle management: an accounting perspective
Purpose – Previous research in lease finance and evaluation has given little consideration to environmental factors. The purpose of this paper is to add to the literature by analysing how leasing provides a more attractive option than selling and extended producer responsibility (EPR) in helping to close product life-cycle loops, extend the useful life of products, and increase environment…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 19 No. 3, 2011 pp. 214-230
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Association between audit opinion and provision of non-audit services
Purpose – While a few US studies on the impact of the provision of non-audit services on auditor judgment have found potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors’ involvement with both audit and non-audit services for the same clients may also produce similar results. Design/methodology/approach – The parame…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 19 No. 2, 2011 pp. 182-193
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Incremental information content of option-related excess tax benefit under FA…
Purpose – This study aims to examine the incremental valuation implication of excess realized tax benefit under Statement of Financial Accounting Standard (SFAS) No. 123R: share-based payment (123R excess tax benefit), which is required to be reported as a component of financing cash flows by the publicly traded corporations. Design/methodology/approach – The sample comprises of Standar…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 19 No. 2, 2011 pp. 146-168
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Transient institutional investors and insider trading signals
Purpose – The aim of this paper is to examine how informed traders, i.e. transient institutional investors that actively trade on information to maximize investment profits, use insider trading signals in addition to accounting numbers to mitigate future abnormal returns. Design/methodology/approach – Using a sample of 44,843 firm-quarters from 1988 to 2001 in the USA, the paper examine…
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- International Journal of Accounting and Information Management Vol. 19 No. 2, 2011 pp. 118-145
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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A field study of user versus provider perceptions of management accounting sy…
Purpose – The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory. Design/methodology/approach – Quantitative survey data were collected and analyzed using ordinal regression. Qualitative interview data conc…
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- International Journal of Accounting and Information Management Vol. 18 No. 3, 2010 pp. 252-285
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Do forecasts improve over time? A case study of the accuracy of sales forecas…
Purpose – Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing increases in forecasting accuracy. The purpose of this paper is to test the hypothesis of improved forecasts over time. Design/methodology/approach – The paper analyzes original monthly sales plans and current data for three different car models in six different countries ov…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 18 No. 3, 2010 pp. 220-236
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Intranet use in Hong Kong public hospitals
Purpose – The purpose of this paper is to report the findings from a study of the relationships of organization support, user characteristics, task characteristics, and intranet characteristics for using intranet applications to support management accounting in public hospitals. Design/methodology/approach – To test the research hypotheses, data were collected from Hong Kong public hosp…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 18 No. 2, 2010 pp. 156-181
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Extent and scope of diffusion and adoption of process innovations in manageme…
Purpose – The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption. Design/methodology/approach – The process of innovation in organizations involves two stages: the stages of diffusion and adoption along two dimensions of …
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 18 No. 2, 2010 pp. 118-139
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Rethinking MBA accounting module teaching, assessment and curriculum design
Purpose – The purpose of this paper is to investigate Master of Business Administration (MBA) students’ performance in handling alternative types of accounting questions in order to generate some insights for future MBA accounting module teaching and assessment design. Design/methodology/approach – The paper employs two approaches: first, statistical analysis is used on a large sample…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 18 No. 1, 2010 pp. 58-65
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The externalities in social environmental accounting
Purpose – The purpose of this paper is to examine the externalities in social environmental accounting. Design/methodology/approach – The paper is based on the fundamental research that is related to inductive accounting theory and uses scientific methods for identification of theoretical and practical difficulties of recognizing the externalities in social environmental accounting. F…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 18 No. 1, 2010 pp. 19-30
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Rankings of academic journals in accounting, finance,and information system
Abstract Purpose – The purpose of this paper is report the importance of research publications for the tenure promotion and for faculty in accounting, finance, and information system (IS) areas, developing valid criteria for the assessment of quality in related journals is necessary. Design/methodology/approach – Existing rankings are usually based on a survey among faculty members, wh…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 17 No. 1, 2009 pp. 66-105
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Strategic quality management in an internationalised university department: a…
Abstract Purpose – In the early 1990s, a number of controversial and radical initiatives were introduced by the Australian Government that had a compounded impact on higher education in general, and for the teaching of accounting studies in particular. The impacts of these initiatives have nowlasted well over a decade. The purpose of this paper is to address this situation. Design/method…
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- International Journal of Accounting and Information Management Vol. 16 No. 2, 2008 pp. 96-121
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Subjectivities and micro-processes of change in accounting practices: a case …
Purpose – While new institutionalism-inspired accounting literature has opened up new perspectives for the study of micro-processes of change in accounting practices, little is still known about how individuals subjectively experience these processes. In this paper, the authors propose to study the role of subjectivities in the institutionalization of new accounting practices. Design/meth…
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- Journal of Accounting & Organizational Change Vol. 9 No. 2, 2013 pp. 206-236
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Shared service centres and the role of the finance function Advancing the Iro…
Purpose – The purpose of this paper is: to explore the concept of finance shared service centres (SSCs) through an interpretive case study based on a structuration in organizational fields framework; to explore the implications for the finance function, in terms of how finance both drives change within the multi-divisional organisation and also is affected by change; and to interpret the S…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 9 No. 2, 2013 pp. 188-20
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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The changing role of management accounting in the transition from a family bu…
Purpose – The purpose of the present paper is to investigate whether the transition from a family business to a non-family business affects the institutionalisation of management accounting. Design/methodology/approach – This paper is based on an online survey among all large and medium-sized Austrian firms. Univariate and multivariate statistical analyses were used to test the impact o…
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- Journal of Accounting & Organizational Change Vol. 9 No. 2, 2013 pp. 119-154
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Routine and change: the role of management accounting and control
Purpose – The authors aim to present an overview of the papers in this special issue on the theme of the role of management accounting and control in routine and change in organizations, which arose from the Management Control Association Conference at the University of Greenwich, London, UK in September 2010. Design/methodology/approach – The authors place the research undertaken and t…
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- Journal of Accounting & Organizational Change Vol. 9 No. 2, 2013 pp. 112-118
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Management accounting change in an Egyptian organization:an institutional ana…
Purpose – The purpose of this paper is to investigate the process of management accounting change within an Egyptian organization that implemented an extranet. Design/methodology/approach – Old institutional economic (OIE) theory and Hardy’s model of power mobilisation are chosen as a theoretical framework to inform the analysis of the case. Findings – The results show that the extr…
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- Journal of Accounting & Organizational Change Vol. 9 No. 1, 2013 pp. 50-73
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Cultural impact on the harmonisation of Russian Accounting Standards with the…
Purpose – The purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards with International Financial Reporting Standards (IFRS). Design/methodology/approach – A theoretical review established that differences still exist between the two sets of accounting standards. For decades, Russia was a socialist state of planned economy. Accounting wa…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 9 No. 1, 2013 pp. 26-49
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Research productivity of accounting academics in changing and challenging times
Purpose – The aim of this study is to investigate factors considered to impact on the research productivity of accounting academics, and identify how the factors were related. The study aims to set itself within an international context of increased workloads, and revenue-driven research and teaching. Design/methodology/approach – A meta-analysis was conducted of international studies f…
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- Journal of Accounting & Organizational Change Vol. 9 No. 1, 2013 pp. 4-25
- Judul Seri
- Journal of Accounting &Organizational Change
- No. Panggil
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International harmonization and national particularities of accounting
Purpose – The purpose of this paper is to examine the recent accounting regulations designed to facilitate international harmonization in Vietnam and to show how Vietnam developed an accounting system that harmonizes with international standards while preserving macroeconomic control. Design/methodology/approach – This paper is developed using the theoretical framework on globalisation.…
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- Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 431-451
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Thai public universities: modernisation of accounting practices
Purpose – The purpose of this paper is to investigate the transition of the accounting systems from cash based to accrual based, in Thai public universities. The focus is on the factors both influencing and affecting the accounting change. Design/methodology/approach – This study takes a quantitative approach with data collected through a mail survey to the Chief Financial Officer of ea…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 403-430
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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The impact of an Integrated Financial System implementation on accounting pro…
Purpose – The purpose of this paper is to study the impact of an Integrated Financial System implementation on accountant profiles in a Swiss public administration. The authors observe the following variables: accountants’ skills, accountants’ functions, and accountants’ educational backgrounds. Each variable was studied before and after the implementation. Design/methodology/approa…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 364-385
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Management accounting change and sustainability: an institutional approach
Purpose – The purpose of this paper is to propose an institutional entrepreneurship approach to examining management accounting change triggered by social and environmental concerns. Design/methodology/approach – The study begins with a literature review concerning the role that old institutional economics and new institutional sociology have played in the study of management accounting…
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- Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 286-309
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Institutionalization of accrual accounting in the Indonesian public sector
Purpose – The purpose of this paper is to evaluate the institutionalization of an accrual accounting system in the Indonesian public sector. Design/methodology/approach – The authors undertake a case study to gain insights relating to the critical features of the institutionalization process of the accrual accounting system (AAS) in one Indonesian public sector municipality. The data ar…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 257-285
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Accounting’s role in promoting social change: a guest editorial
Purpose – The purpose of this article is to present a snapshot review of the papers accepted for publication in this special issue of the 2010 Global Accounting and Organizational Change (GAOC) conference which was held in July, 2010 at Babson College, USA. Design/methodology/approach – A critical review approach was adopted to identify the lessons learned. Findings – The review reve…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 249-256
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Changing practice in accounting for service charges in commercial property
Purpose – The paper examines how accounting practice changes, which forces generate change, and the role of a best practice benchmark within this. It examines this process of change within service charge accounting in commercial property. The purpose of this paper is to establish that “best” practice is of a low standard and poorly implemented, and then explain this. Design/methodolog…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 2, 2012 pp. 186-209
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Were regulatory changes in reporting “abnormal items”justified?
Purpose – Managers generally have discretion in determining how components of earnings are presented in financial statements in distinguishing between “normal” earnings and items classified as unusual, special, significant, exceptional or abnormal. Prior research has found that such intra-period classificatory choice is used as a form of earnings management. Prior to 2001, Australian a…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 2, 2012 pp. 160-185
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Learning and the loosely coupled elements of control
Purpose – The purpose of this paper is to examine how a parent company ensures reliable accounting information from its subsidiaries located in a significantly different environment, analyzing the process and its outcomes. Design/methodology/approach – The paper employs the conceptualization of management control as a loosely-coupled system to explore the integration of accounting-relat…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 2, 2012 pp. 136-159
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Publicly owned accounting firm consolidators: executive benefit expectations
Purpose – The purpose of this paper is to explore the company-related benefits expected by executives of public accounting companies consolidating accounting practices and the implications of these expectations for company performance. Design/methodology/approach – This paper uses a case study approach involving the review of publicly available information and interviews with executives…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 1, 2012 pp. 85-119
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Strategies for change: adaptation to new accounting conditions
Purpose – The purpose of this paper is to identify middle managers’ strategies during changed accounting conditions. Design/methodology/approach – Middle managers from hospitals, primary care and community care were interviewed about their strategies during change processes. Each middle manager selected changes that had played the greatest part in a ten-year period. Findings – Each…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 1, 2012 pp. 41-61
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Strategic management accounting and the strategising mindset in an English hi…
Purpose – The purpose of this paper is to explore the concept of strategic management accounting (SMA) in an English university. It is in search of and investigates SMA practices and processes, and their meaning to participants in an English university context. The higher education (HE) institution under research had gone through a major change a couple of years prior to this study, includ…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 7 No. 4, 2011 pp. 358-390
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Routines in management accounting research:further exploration
Purpose – The purpose of this paper is to enhance the eminent work of Burns and Scapens (B&S) by introducing broader conceptualisations on organisational routines and rules into management accounting. Design/methodology/approach – The paper sets out with the B&S framework. The paper is primarily conceptual in nature and with the addition of some more recent literature on organisational …
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 7 No. 4, 2011 pp. 337-357
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Creating a global network of shared service centres for accounting
Purpose – The purpose of this paper is to contribute to the understanding of the practice of IT-enabled management control change, in particular how IT-driven change is made possible from a practical perspective in a global context. It does so by investigating the redesign of the telecommunications company Ericsson’s global finance and accounting function from an independent structure o…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 7 No. 3, 2011 pp. 278-305
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Reforms and accounting system changes
Purpose – The purpose of this paper is to provide insights into the process of the accounting system change as a part of a larger reform initiative taking place in Norway. The research context is the national network of hospital enterprises. Design/methodology/approach – The paper uses an archival-based case approach of official documents (between 2000 and 2009) to study the formal laye…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 7 No. 3, 2011 pp. 237-258
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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The Australian National Greenhouse and Energy Reporting Act and its implicati…
Purpose – The purpose of this paper is to draw out the accounting implications of the National Greenhouse and Energy Reporting (NGER) Act in Australia. Design/methodology/approach –An analytical approach is undertaken to ascertain the (accounting) practice and research implications of the NGER Act. Findings – Accounting researchers, especially those with interests in social and enviro…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 7 No. 2, 2011 pp. 190-198
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Effect of reorganization actions on the financial performance of small entrep…
Purpose – The purpose of this paper is to analyze the effect of different reorganization actions on long-term financial performance of reorganizing small entrepreneurial firms in Finland. Design/methodology/approach – An structural equation model estimated by partial least squares is applied to survey data from 98 reorganizing very small firms to analyze the effect of organizational cha…
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 7 No. 1, 2011 pp. 57-95
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Organisational change and innovation in small accounting practices: evidence …
Purpose – The purpose of this paper is to explore the nature of context specific issues and challenges facing small accounting practices (SAPs) in Australian regional and rural centres. It is argued that these firms face a dynamic and continuously changing environment which requires strategic responses on the part of SAP owners. The paper explores how SAPs accommodate and respond to their…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 6 No. 4, 2010 pp. 460-476
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Organizational and accounting change within the context of the environmental …
Purpose – The purpose of this paper is to explore the process of organizational change undergone by a large Portuguese business group within the context of the environmental agenda and the role of accounting as a mechanism for change. Design/methodology/approach – The paper reports the results of a case study conducted between 2006 and 2009. Information was obtained from semi-structured…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 6 No. 4, 2010 pp. 404-435
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Resisting compliance with IFRS goodwill accounting and reporting disclosures
Purpose – The purpose of this paper is to report the findings of a study designed to understand the extent of compliance with the goodwill accounting and reporting disclosure requirements under AASB 136 among a sample of goodwill intensive Australian firms over the first two years of their IFRS adoption. Design/methodology/approach – Examining the goodwill reporting practices adopted by…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 6 No. 2, 2010 pp. 260-28
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Strategic management accounting and business strategy: a loose coupling?
Purpose – The purpose of this paper is to investigate whether business strategy influences strategic management accounting (SMA) usage. Business strategy has been operationalized through strategic pattern, mission and positioning. Design/methodology/approach – The paper is based on an internet questionnaire survey of Italian companies. Multiple regression analysis is used to test the im…
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 6 No. 2, 2010 pp. 228-259
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Comparative research An opportunity for accounting researchers to learn from …
Purpose – Although many of the problems currently being faced in accounting education have also been expressed in educational debates within other professions such as medicine, law and architecture, changes in accounting education policy and practice have not been greatly influenced by comparative study of other professions. This paper aims to examine the potentiality of the comparative re…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 6 No. 2, 2010 pp. 180-199
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Management accounting in a learning environment
Purpose – The purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network-oriented direction, informed by an experiential or integrated approach to learning. Design/methodology/approach – This paper draws on a longitudinal case study initiated by the findings from a previous action …
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 6 No. 1, 2010 pp. 123-148
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Management accounting as the inter-organisational boundary
Purpose – The literature on managing inter-organisational relationships typically suggests managing these relationships based on the formalised exchange of information across the organisational boundary with due respect to trust build-up through successive interactions. The purpose of this paper is to argue that a focus on trust reduces the flexibility and accessibility of resources and h…
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 6 No. 1, 2010 pp. 96-122
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Exploring the involvement of management accounting in strategic decisions and…
Purpose – The paper seeks to explore the extent of involvement of management accounting in strategic inter-organizational decisions and control in the context of offshoring of services. Design/methodology/approach – For the present study, a multiple case study field research design was selected. A data-bank media search identified companies actually offshoring their services. In total, …
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 6 No. 1, 2010 pp. 72-95
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Exploring Russian central government accounting in its context
Purpose – The purpose of this paper is to contribute to knowledge about Russian public sector accounting in times of change by exploring the emergence of a new way of accounting for Russian central government. Design/methodology/approach – In this paper, accounting is viewed as a social and institutional practice. A frame of reference guided by three theoretical perspectives is elaborat…
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 5 No. 4, 2009 pp. 490-513
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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The institutional pillars of management accounting function
Purpose – The purpose of this paper is to theorize the institutional pillars of management accounting function. Design/methodology/approach – The paper adopts a comparative case study approach. Findings – Institutional pillars of management accounting are explored on the basis of two longitudinal case studies. Competitive/economic forces and three analytical elements of institutional …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 5 No. 4, 2009 pp. 444-471
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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No accounting for corporate governance: proxy voting with securities lending
Purpose – The purpose of this paper is: to detail the importance of corporate governance to institutional investors; to describe the tension created by their desire to earn extra revenue from stock lending; and to outline the challenges to corporate governance presented by the subsequent lack of accounting for voting rights. Design/methodology/approach – Descriptive analysis, including …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 5 No. 3, 2009 pp. 417-424
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Rationality, institutionalism and accounting change
Purpose – The primary purpose of this paper is to put forward a framework grounded in new institutional sociology (NIS) theory that examines the impact of national competition policy on the design and implementation of a balanced scorecard (BSC) in a government-owned electricity corporation in Australia. It examines the importance of the rational analytical deliberation of legitimacy as a …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 5 No. 3, 2009 pp. 362-389
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah