Using a principal-agent model this research examines the efficacy of a fundamental internal control-separation of duties (SOD). The firm is the principal and non-managerial employees are agents. Three cases are studied. The first case is a bench-mark single-agent model. The second case is a SOD...

The paper focuses on the concept of ‘financial strategies’ and addresses two problems: first, how to define the concepts of financial strategy and strategizing, and second, how to operationalize them into indicators for empirical research. The introduction to this new concept is based on the...

Why use social theory to study accounting? -- Locating accounting in the social world -- Structure, agency and accounting -- Power, inequality and resistance -- Space, time and change -- Writing and designing empirical research with social theory -- Future directions