This study provides theory and field evidence on the social process of hardening soft accounting information to make it persuasive for planning organizational change. Accounting information intended to support organizational change is often soft, that is, there is lack of interpersonal agreement...

Information asymmetries may create problems in developing both the balanced scorecard (BSC) targets and weights. In practice, the process of assigning weights to performance measures can be challenging in terms of reaching a consensus between top management and divisional managers. In this...

This paper is concerned with the effect of the voting rule adopted by a capital budgeting committee on the allocation of resources among divisions. The results of a laboratory experiment indicate that different voting rules have different characteristics measured in terms of the size of the...

In the estimation of error rates for populations, whose error rate is quite small, the usual assumption of normality can lead to erroneous results. The confidence interval that is actually calculated for any given probability will have too low a lower bound, and not a high enough upper bound....

Purpose – The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations. Design/methodology/approach – A theoretical framework integrating...