A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars...

Purpose – The aim of this paper is to respond to commentaries on Bebbington, Larrinaga-Gonzales and Moneva, by Unerman and by Adams, published in Accounting Auditing & Accountability Journal, Vol. 21 No. 3. Design/methodology/approach – The paper reviews and discusses the points...

Purpose – The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the...

The purpose of this paper is to study the relationship between HR practices and innovative performance in the Spanish industry. Specifically, we will focus on innovativeness, measured through the production of patents, analyzing the extent to which this innovative result is favoured by some HRM...

This research conceptualizes ethical competencies as a factor that can help to improve the understanding of ethical decision-making process in organizations. The authors discuss some limitations of existing models that describe the components of the ethical decision-making process as well as the...

The main aim of this paper is to test the validity of the stakeholder approach in a historical context (16th and 17th century), very different to the one in which the theory was originally developed and has normally been used. For this purpose, the paper deals with management in the Osuna Ducal...

Using the resource-based view, this paper aims to provide a better understanding of the effect of knowledge on innovation. With this general aim in mind, we relate knowledge’s nature (tacit vs. explicit) and the process (e.g., knowledge exchange and combination) to innovation. Using a sample...

This paper applies a new quality measurement methodology to measure the quality of the postgraduate courses. The methodology we propose is the Academic Quality Measurement (AQM). The model is applied to several simulated data sets where we know the true value of the parameters of the model. A...

When developing a new venture, a company is faced with the problem of balancing between its autonomy and its control. Utilizing both transaction-cost and resource-based theories, we analyze how entrepreneurial managers’ perceptions of the strategic relationship between firm and corporate...

The purpose of this paper is to analyse the perception of institutional pressures on employers to improve work-life balance, and to classify organizations according to those perceptions. Using survey data from 146 Spanish private firms in two different industries, the cluster analysis clearly...