This paper explores the differences in tendencies toward using middle-of-the scale responses between Chinese and American managers in Sino-American International Joint Ventures when questionnaire instruments were administered with an explicit midpoint. Results demonstrate that Chinese and...

Purpose – The paper seeks to examine the evolution of regulatory accounting within the context of the Brazilian electricity sector reforms. The paper traces the process of the reforms and the development of the regulatory accounting system. Design/methodology/approach – The paper is based on...

Purpose – The purposes of this paper are to provide first a detailed description of the use of interfirm cooperation by a large sample of Dutch firms of different sizes and from different industries, and second, to examine the governance role of financial managers in the management of...

Purpose – Business networks have to coordinate each of their partners' goals and expectations, as a lack of partner compatibility and goal incongruence could lead to conflict and opportunistic behavior. These potential problems highlight the relevance of partner selection as a means of...

Purpose – The paper seeks to explore the extent of involvement of management accounting in strategic inter‐organizational decisions and control in the context of offshoring of services. Design/methodology/approach – For the present study, a multiple case study field research design was...

Purpose – The literature on managing inter‐organisational relationships typically suggests managing these relationships based on the formalised exchange of information across the organisational boundary with due respect to trust build‐up through successive interactions. The purpose of this...

Purpose – The purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network‐oriented direction, informed by an experiential or integrated approach to learning. Design/methodology/approach...

Note of retraction Emerald Group Publishing Limited wishes to inform the reader that the article “Outsourcing relationships: a case of accounting surveillance” by Bill Ryan and Alejandra Delgado‐Sanchez (Journal of Accounting & Organizational Change, Vol. 6 No. 1, pp. 55‐71) has been...