The organisational significance of accounting departments' work is traditionally portrayed as information provision for setting and monitoring the budget. A survey of 370 Danish chief management accountants (overste okonomiansvarlige') presented here suggests that this traditional view seriously...

This paper compares and contrasts Economic Value Added (EVA) and Intellectual Capital (IC) as two technologies of managing oriented towards encouraging growth. The analysis suggests that EVA and IC contrast greatly. EVA is a financial management system based on radical delegation and...

Time Based Management is often presented as a managerial technology that is useful in all areas of management and possibly one that makes cost accounting useless and perhaps in some situations a direct impediment to management control. In this paper, however, we argue that Time Based Management...

Across many construction projects, and especially infrastructure projects, efforts to mitigate potential loss of biodiversity and habitat are significant concerns, and at times politically controversial. And yet, thus far, very little research has addressed the interplay of humans and animals...

This book is an attempt to construct a classification (or division) of intangibles, consisting of a diversity of approaches that deals with this concept. It includes eleven papers which have been divided into three sections based on their approach and what we can learn from them: (1) regulation...

Management accounting calculations relate innovation to the firm through translations where both can change. Based on examples of the management of innovation from three firms the study shows how management accounting calculations rather than describe the properties of innovation add perspective...

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...