Application of contingency frameworks to management accounting research comenced in the mid 1970s and dominated organizational level research throughout the 1980s. Despite this popularity there have been persistent criticisms directed at issues of theory and method. This paper reviews...

[Extract] This chapter is concerned with developing our understanding of the role of management control systems (MCS) in formulating and implementing strategy. Strategy has become a dominant influence in the study of organizations. Researchers in areas such as economics (Milgrom and Roberts 1992;...

Indirect reciprocity, a key concept in behavioral experiments and evolutionary game theory, provides a mechanism that allows reciprocal altruism to emerge in a population of self-regarding individuals even when repeated interactions between pairs of actors are unlikely. Recent empirical evidence...

Darryl J Mitry1,2, David E Smith2,3, Per V Jenster3,41Norwich University, Graduate School Faculty, Northfield, VT, USA; 2National University, San Diego, California, USA; 3Copenhagen Business School, Copenhagen, Denmark; 4China Europe International Business School, Shanghai, People’s Republic of...

Gary Zucca1,2, David E Smith3,4, Darryl J Mitry5,61National University, Stockton, CA, USA; 2Owner and Winemaker, Zucca Mountain Vineyards, Vallecito, CA, USA; 3National University, Costa Mesa, CA, USA; 4Copenhagen Business School, Copenhagen, Denmark; 5Graduate School Faculty, Norwich University,...

In many real-world networks, the rates of node and link addition are time dependent. This observation motivates the definition of accelerating networks. There has been relatively little investigation of accelerating networks and previous efforts at analyzing their degree distributions have...

David Goldberg QC, Professor Judith Freedman, Ashley Greenbank of Macfarlanes and David Smith of International Power PLC speak about the GAAR.