literature on investor litigation and to the ongoing debate regarding principles- vs rules-based accounting standards. While some … litigate. By doing so, the authors add to the debate on the desirability of shifting from more rules-based to more principles … believe principles-based standards provide no more flexibility than rules-based standards, they can limit an increase in the …

the firm's operating and strategic rules. Originality/value – Developing countries like India usually display low …

conceptualisations on organisational routines and rules into management accounting. Design/methodology/approach – The paper sets out with … Pentland, the nature of management accounting routines in particular is explored in some detail. By association, rules are also … interrelationship between routines and rules as highlighted in the B&S framework and some concerns in recent literature addressed. In …

accounting research and a relative neglect of rules. It seeks to advance our understanding of how rules and routines may interact …/methodology/approach – The authors draw on, and develop, insights from extant literature and from two case studies to explore how rules and … routines may interact. Findings – The paper proposes a framework on the interactions of rules and routines across multiple …

generalizations identify the “rules” used to categorize future vendors; discovery of the best rules is key to accurate classification …

. Re‐assesses the role of costing systems in the NHS in the light of research on rules and habit formation in the decision …

Krogh, Nonaka, & Nishiguchi, 2000) with those of authors who have dealt with the dynamics of rules and routines (March … we develop observations about rules and learning and about rule integration, absorption, and renewal. Our paper fits into …

Argues that organizational rules have developed over time to serve the needs of both workers and managers …. Unfortunately, it is being found that rules are double‐edged; they restrict both the rule maker and the potential rule breaker. It … is clear that many existing workplace rules do not serve the needs of anyone involved. Discusses several reasons why …