This paper analyses path dependence and path creation in firm innovation focusing on the effect of cognitive frames and organisational processes. A Northern European medical device firm is analysed through a detailed assessment of the structural and processual elements of cognitive path...

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...