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We provide a theoretical framework for understanding tacit agreements — agreements that are spontaneously understood even if they are not explicitly stated. To examine tacit agreements, we develop a general formal account of “virtual bargaining” — a mode of reasoning that joins elements...
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We review empirical papers published in JAR over the past 10 years examining management accounting and control systems in organizational contexts that are complex, ambiguous and where performance is difficult to measure. These papers draw on a variety of newer economic models of organization...
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many examples of how improvements to financial accounting, supported by research, have enhanced financial accountability … accounting research that can provide insights into how financial accounting — and thus financial accountability — can be improved …Financial accounting is essential to financial accountability, which is essential to a prosperous society. There are …
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