Accounting has been shown to figure variously in New Higher Education. However, despite their infant precursors having been labelled curricular accounting (Theodossin, 1986), accounting researchers have overlooked a collection of calculative practices that has grown and spread internationally...

Purpose – University academics are important to the discovery and dissemination of knowledge about accounting practice and accounting learning. This article explores the consequences for the Pacific society of New Zealand of how these discovery and dissemination activities have come to be...

This study considers that multiple and diverse rationales, including rational, emotional and socially conditioned responses can influence the adoption of management practices. The study includes four case studies in order to subject the adoption rationales that Sturdy (2004) posits to empirical...

Discussed and reflected upon are experiences of participant-observation in accounting education in Kiribati intended to inform situations accounting educators face elsewhere. This is set in the context of the third world, the roles of accounting there and particular macro developments in...

Several recent papers argue that contracts provide reference points that affect ex post behavior. We test this hypothesis in a canonical buyer-seller relationship with renegotiation. Our paper provides causal experimental evidence that an initial contract has a highly significant and...

We present an international trade model with multiproduct firms. Firms are heterogeneously endowed with two types of capabilities that jointly determine the trade-off within firms between managing a large portfolio of products and producing at low marginal cost. The model can explain many of the...

This paper reports data from a laboratory experiment on two-period moral hazard problems. The findings corroborate the contract-theoretic insight that even though the periods are technologically unrelated, due to incentive considerations principals can benefit from offering long-term contracts...

We study a continuous-time game of strategic experimentation in which the players try to assess the failure rate of some new equipment or technology. Breakdowns occur at the jump times of a Poisson process whose unknown intensity is either high or low. In marked contrast to existing models, we...

We study endogenous group formation in tournaments employing experimental three-player contests. We find that players in endogenously formed alliances cope better with the moral hazard problem in groups than players who are forced into an alliance. Also, players who are committed to expending...

The compensation of executive board members in Germany has become a highly controversial topic since Vodafone's hostile takeover of Mannesmann in 2000 and it is again in the spotlight since the outbreak of the financial crisis of 2009. Based on unique panel data evidence of the 500 largest firms...