(perceived social value, perceived price value, perceived quality value and perceived benefits) while, in contrast, risk …

contemplating Real Estate outsourcing to overcome most of the major risks.  …

in transitioning support services to a shared services model. It aims to understand their perceptions of the benefits and … risks arising from this change. Design/methodology/approach – Thematic analysis of qualitative data from semi …-structured interviews with both service provider and customer agency staff was used to identify, analyze and report patterns of benefits and …

the region. Despite that, little is known about the accounting outsourcing practices, risks and control in Malaysia. This … paper aims to explore the practices, decisions, processes and perception of risks and control in accounting outsourcing … challenges in accounting outsourcing particularly in making decisions, managing processes and mitigating risks. Originality …

and practitioners in other countries. Practical implications – The better benefits offered by larger accounting firms may … professional employee benefits in multi‐owner accounting firms and identifies metrics that could be useful to practitioners in … benchmarking employee benefits in companies providing professional services. The research addressed employee benefits in multi …

Statement of Financial Accounting Standard (SFAS) No. 123R: share‐based payment (123R excess tax benefit), which is required to … of SFAS 123R excess tax benefits for small‐cap S&P firms is observed. Originality/value – The findings suggest that the …

are judged to be environmentally conscious. The financial benefits of green buildings are many. They include reduced …, and reduced health liability risks due to better indoor air quality. Individual building measures are presented through a … tertiary examination of two LEED Certified buildings. These individual benefits are examined further as an integrated building …

is contextualized to the examination of management accounting change triggered by sustainability issues. Findings … resources and negotiate the definition and implementation of sustainability strategies and new management accounting practices … accounting change triggered by social and environmental concerns. Design/methodology/approach – The study begins with a …

Australia, including two IR pilot organizations, one professional association, an accounting professional body, an accounting …

collection of independent and inter‐disciplinary contributions to accounting for climate change. Through additional accounting … change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue … greenhouse gas (GHG) footprints and emissions behaviour. Findings – The research shows that accounting for carbon and other GHG …