Purpose – This paper seeks to discuss how an environmental change for an organisation can be a catalyst for the take‐up of intellectual capital (IC). In particular, it uses Laughlin's “colonizing” model of organisational change to understand the catalyst for change, being an ageing...

Purpose – This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part...

Purpose The purpose of this paper is to adapt the traditional corporate portfolio management approach to the strategic management of multi-business portfolios in the public sector. Design/methodology/approach The approach presented in this paper is based on a research project conducted within...

Purpose – The objective of this paper is to explore the possibility that some degree of misalignment between performance measures and strategy, far from being counterproductive, could indeed have some benefits. The research question underpinning this paper is what the benefits are of...

This research suggests that strategic thinking can be measured depending on cognitive logic. By developing Jung’s model, we can reach a new model, which consists of five thinking types of human beings. The strategic thinking type stands at the central part of this model. This is due to the...

Purpose – This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part...

Purpose – This paper aims to investigate strategy at the functional level, in Dubai local government. Using Miles and Snow's strategy typology, it seeks to concentrate on the relationship between the alignment of managerial characteristics with strategy type and performance....