Customer orientation is often presented as a modus operandi whereby customers get from companies what they need and want, as it is a company strategy to address the customers' specific requirements. To support this strategy, companies have to align their resources laterally rather than...

This paper analyses the role of the 'green' standard BS 7750 in 11 Danish firms and discusses why firms seek certification according to this standard, which is voluntary. In addition to possible greening effects, the paper identifies four other types of effects that are more orientated towards...

This paper presents a case study of the interplay between corporate culture, accounting systems and systems of accountability. The paper analyses empirically the meaning of corporate culture and the significance of accounting in shaping organizational reality. Goffman's distinction between front...

This paper provides an institutional analysis of the way a set of Finnish firms have used the concept of internationalisation and the EU in justifying major strategic decisions. They have used internationalisation, and in particular the then new possibility of Finland joining the EU, as an...

Purpose – The purpose of this paper is to analyze relations among different kinds of visualization in annual reports and to trace their interaction with activities in marketing and sales, in design and planning, and in operations. For this purpose it is intended to produce insight into the...

Purpose – This paper aims to discuss how Bruno Latour's version of actor-network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes the...

Purpose – This paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is related to value creation with a degree of nuance that is absent from most statistical studies of...

Previous studies of the socialization of trainee accountants put emphasis on how disciplinary power mechanisms shape their professional identities. Literature on the ongoing growth and commercialization of the Big 4 Accounting Firms suggests that senior employees, and especially partners, have...