Purpose: The purpose of this paper is to examine the change from cash accounting to accrual accounting, identifying and assessing the institutional and organisational barriers that may affect this process. A specific focus on knowledge gaps is provided. Design/methodology/approach: The study...

Purpose: It is generally recognized that network management is a critical factor for network success. It is also acknowledged that different managerial behaviors are necessary in different network settings. Scholars have explored the relationships between network characteristics and managerial...