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;...

Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature...

Third-party logistics service providers (3PLs) play a vital role in contemporary supply chain management. Evaluation and selection of the right 3PLs depends on a wide range of quantitative and qualitative criteria rather than cost-based factors. Although various multi-criteria decision making...

This paper, based on a five-year longitudinal study at two UK-based banks, documents and analyzes the practices used by risk managers as they interact and communicate with managers in their organizations. Specifically, we examine how risk managers (1) establish and maintain interpersonal...

In theory, the risk management groups of two British banks--Saxon and Anglo--had the same influence in their organizations. But in practice, they did not: Saxon's was engaged in critical work throughout the bank, while Anglo's had little visibility outside its areas of expertise. In their study...

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...