Application of contingency frameworks to management accounting research comenced in the mid 1970s and dominated organizational level research throughout the 1980s. Despite this popularity there have been persistent criticisms directed at issues of theory and method. This paper reviews...

Darryl J Mitry1,2, David E Smith2,3, Per V Jenster3,41Norwich University, Graduate School Faculty, Northfield, VT, USA; 2National University, San Diego, California, USA; 3Copenhagen Business School, Copenhagen, Denmark; 4China Europe International Business School, Shanghai, People’s Republic of...

Gary Zucca1,2, David E Smith3,4, Darryl J Mitry5,61National University, Stockton, CA, USA; 2Owner and Winemaker, Zucca Mountain Vineyards, Vallecito, CA, USA; 3National University, Costa Mesa, CA, USA; 4Copenhagen Business School, Copenhagen, Denmark; 5Graduate School Faculty, Norwich University,...

David Goldberg QC, Professor Judith Freedman, Ashley Greenbank of Macfarlanes and David Smith of International Power PLC speak about the GAAR.