Showing 1 - 10 of 431
Purpose – This paper aims to analyse the rise and institutionalization of the discourse of strategic management. It seeks to advance an agenda for studying strategy from a sociologically informed perspective. Moreover, it aims to make a case for a critically informed, interdisciplinary...
Persistent link: https://www.econbiz.de/10014641267
Purpose – The purpose of this paper is to use Actor Network Theory to explore the role of management accounting systems (MAS) in the construction of business strategy. Design/methodology/approach – The paper draws on findings from an ethnographic study of a UK‐based firm. Theoretical...
Persistent link: https://www.econbiz.de/10014641269
power relationships in political organisations, it seeks to study the manner in which accounting and politics are involved …
Persistent link: https://www.econbiz.de/10014641271
Purpose – This paper has two main purposes. First, it considers the detrimental effects of four politically‐salient asymmetries on the policy choices of liberal democracies when dealing with the problem of human‐induced climate change. Second, it outlines and evaluates possible solutions...
Persistent link: https://www.econbiz.de/10014641335
Purpose – This paper aimed to explore the submissions made to the National Greenhouse and Energy Reporting (NGER) policy paper by corporations and other stakeholders. It also sought to establish whether broader climate change issues were addressed in the context of the submissions....
Persistent link: https://www.econbiz.de/10014641343
Draws attention to a serious shortcoming associated with the usual audit models which use traditional techniques such as regression analysis. In general, previous studies have concentrated only on the impact of the resources used by an organization on its performance indicators, and have ignored...
Persistent link: https://www.econbiz.de/10014641463
A response to Smith′s (1992) attempt (in AAAJ , Vol. 5 No. 1, 1992) to address the difficulties in performance auditing and production function modelling in public sector management (arguing that regression analysis is an inadequate approach for value‐for‐money auditors, and is...
Persistent link: https://www.econbiz.de/10014641464
Discusses the histories of the first 60 years of the three societies of Scottish chartered accountants and suggests that their relationships were based on consultation, agreement and pursuance of joint policies. Examines the original records and hitherto unreported materials which reveal that...
Persistent link: https://www.econbiz.de/10014641529
In an era when improved accountability and more comprehensive annual reporting was sought from all parts of the New Zealand public sector, this paper focuses on universities to explore the political influences on accountability. The changing nature of accountability is considered and the...
Persistent link: https://www.econbiz.de/10014641622
the role of power and politics in its demise. Design/methodology/approach The “processual” or “contextualist” (Burns, 2000 … documents prepared either by or about the organisation. Findings Examining the inter-relationships of power and politics amongst …
Persistent link: https://www.econbiz.de/10014641924