Why has accounting, one of the eldest disciplines in business, only recently started to consider family business, the prevalent form of economic organization in the world, as a relevant research context? What is the role of accounting in family business? Which accounting issues are relevant in...

Budgets are used widely but criticized, mainly for performance evaluation reasons. We find that organizations regard budgets as more important for planning and control than evaluation, thus proposing a rationale for their continued use irrespective of evaluation-based criticisms. This finding is...

This paper presents a construct - a collaborative approach for managing project cost of poor quality. Changing project constraints makes it difficult or even impossible to utilize traditional cost of poor quality methodology in managing quality costs in project environments. The construct...

In this article we discuss the motivation for and role of theory in management accounting. We argue that theories in an applied field such as management accounting research should provide explanations that are useful for those we study - managers, organizations and society. We evaluate the...