In Bayesian approach of statistical analyses we incorporate the prior information about the parameter of the model with the observed data. This prior information is in the form of a prior distribution of the parameter. If the prior information is available as a constant value of the parameter...

This paper reports the performance measurement practices of four Japanese banks. The research is a field study informed by the new institutional sociology theory. It sought to understand and explain what factors affected the design and use of non‐financial performance measurement systems in...

Recently public interest in the police service in Australia has emanated from extensive media coverage and from rising public accountability expectations. In light of this, the current paper explores how far the accounting, accountability and performance management systems within “new public...

Most research on management accounting change relates to practices in developed countries. This paper reports on a field study of management accounting change in the South African context. It uses a contingency theory framework within four retail companies to understand the processes of their...

Purpose – The purpose of this paper is to respond to Modell’s paper entitled “Theoretical triangulation and pluralism in accounting research: a critical realist critique” ( AAAJ this issue), which offers a two-part exposition of topics and issues pertaining to the recent paper...

Purpose – The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as “theoretical triangulation” or “theoretical pluralism”, with a particular focus on the manner in which...

Purpose: This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization. Design/methodology/approach: Building on actor-network theory and using a qualitative case study approach, this study analyses how across time certain actors...

Purpose: This paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands. Addressing the broader question of how ethnicity presents in an accounting situation, it examines the mundane level...