Carbon reduction programs and corporate emissions reporting have expanded rapidly across firms in response to climate change and global warming. This development is partly driven by institutional demands and partly by value creation considerations. The consequences of these developments for...

We examine the effects of pressures from client management and the audit firm's own management control systems (MCS) on auditors' willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept...

This article is intended to help us document the innovation, evolution and the adoption of a variety of relatively new management accounting techniques and practices in organisations. In doing so, the article first reviews the introduction of management accounting techniques of the past few...

New Public Management (NPM) has been guiding public sector reform for about 25 years now. Its position on the design of effective management control structures rests on three key ideas: (1) performance improvement requires a results-oriented culture that emphasizes outcomes rather than inputs or...

The management accounting field has called for work which crosses academic boundaries, such as the field of strategic management. On the other side, the strategic management field has called for conceptual work on the foundations of organizational capabilities. Given that the strategy field...

Der Beitrag beschreibt die Konzeption von BI als integrierten Gesamtansatz, veranschaulicht das Potenzial für eine innovative Nutzung von Informationen zur Erreichung von Wettbewerbsvorteilen und gibt einen Überblick über ausgewählte zukünftige Entwicklungen und Trends.

The significance of global environmental issues have been further propelled to the forefront, with the current public awareness highlighted by the 2007 United Nations Intergovernmental Panel on Climate Change, Al Gore's global warming statements and the Stern review. As the most populous nation...

The focus of this article is organizational learning in Dutch governmental agencies in relation to evaluation studies of the Court of Audit. A theory is developed in which the impact of evaluation is related to institutional conditions, such as - formal arrangements and normative frameworks....

The financial position of listed companies is an issue that every stakeholder is concerned about very much. The management of the companies tries every means to improve the company's financial position,and hopes to maintain good trends in the future. Investors also pay close attention to...

We examine how competition in supplier industries affects CEO incentive intensity in procuring firms. Using the Input-Output Accounts Data (IO Data) published by the Bureau of Economic Analysis (BEA), we compute a weighted supplier industry competition measure. We then predict and find that...