Many academics have highlighted the emergence of programmed change initiatives such as TQM and BPR and have chronicled how “seductive” these ideas appear to have been in the corporate world. Moreover, a burgeoning consultancy industry has emerged, with management consultants fuelling the...

Purpose – Although all organisations claim to be engaged in sustainable development, research shows that they misunderstand what is involved. This paper aims to reconsider what is meant by sustainability and to show that the way accounting operates in an organisation actually prevents an...

The last few decades have seen significant changes in the structure of business organizations, including downsizing, outsourcing and flattened management structures. The effects on employees have been considerable. In this context the importance of the psychological contract between employer and...