This study aims to investigate the impact of accrual accounting adoption on Indonesian local governments. In particular, this study examines the differences of financial performance before and after the accrual adoption and the usefulness of accrual accounting information for public managers....

Knowledge management has been an important area of research, especially in the information age. This study is conducted to investigate the impact of knowledge management practices and values on organizational performance in telecom industry through the effectiveness of projects. Sample comprised...

Little research has examined the impacts of enterprise resource planning (ERP) systems implementation on job satisfaction. Based on a 12-month study of 2,794 employees in a telecommunications firm, we found that ERP system implementation moderated the relationships between three job...

Law-abiding firms often attempt to conceal their corporate political activity (CPA), yet the concealment of CPA has not been matched by our understanding of the phenomenon. We develop a theoretical framework consisting of three components to analyze firms’ strategy of CPA concealment. First,...