This research examines physician response to implementation of an activity-based costing (ABC) system developed and designed with physician input. We analyze changes in resource utilization for treatment of cataract patients and find changes in practice patterns, where physicians redeployed...

We used structured questionnaires and interviews to explore cultural factors affecting adaptation to fluid workgroups and teams in Taiwan and Australia, proxying for Chinese and Anglo-American societies. Consistent with collectivist, high power distance culture, we find members of Taiwanese...

Academic journals focusing on specialised areas of accounting have proliferated in recent years. This has increased attention to identifying the top specialty journals to assist faculty performance evaluation. While several recent studies have identified highly consistent sets of top-ranked...

In this article, we examine how consensus between operational-level managers and employees on strategy implementation affects the effectiveness of performance measures and employee performance. We use field-based surveys and proprietary archival data from a Taiwanese financial services company...