This paper examines accounting and accountability in a large Bangladesh NGO, BRAC. Emphasising civil society-state relations, we recount BRAC's chronology of expansion to trace the emergence of its functional and social accountability and whether they incorporated associational perspectives on...

DOI: 10.1108/13552550810887408

A range of management accounting innovations (MAIs) have emerged in responding to the increasing changes in technology through the proliferation of globalization. Researchers have offered alternative views concerning these MAIs. These views range from rational-economic perspectives to the...

The paper aims to examine the significant relationship amongst institutional stockholdings and firms' performance as measured by ROA, ROE, PE, EPS and capital structure as measured by long term debt to capital ratio of companies listed on the Main Board of Bursa Malaysia. The results show that...

This paper questions the impact of Bhimani's (1999), Harrison's & McKinnon's (1999), McSweeney's (2002a) and Baskerville's (2003) critiques of Hofstede's model on accounting research. We assess how cultural studies published in accounting journals and referring to these critiques have been...

Cette communication évalue l'impact des critiques du modèle de Hofstede par Bhimani (1999), Harrison & McKinnon (1999), McSweeney (2002a) et Baskerville (2003) sur la recherche comptable. Nous évaluons comment les études culturelles publiées dans les revues en CCA se référant à ces...

This paper questions the impact of Bhimani's (1999), Harrison's & McKinnon's (1999), McSweeney's (2002a) and Baskerville's (2003) critiques of Hofstede's model on accounting research. We assess how cultural studies published in accounting journals and referring to these critiques have been...

Since Hofstede published his book, The consequences of culture, numerous comparative studies have flourished and built on the well-known five-dimension model. In 1999, two critiques were addressed to these pieces of work. Bhimani (1999) critiqued their homogeneity and poor ability to enhance our...

Our focus in this article is on change and the nature of changes in management control systems within a state-owned development financial institution in Fiji (The Fiji Development Bank). A key dialectical theme from Giddens' structuration theory - the duality of structure is drawn upon to...

This paper is the result of an intensive, in-depth case study in a Portuguese telecommunications firm (Marconi), which, with the liberalisation of the national and European telecommunications industries, was pressured to change its management accounting system (MAS). Both institutional and...