Purpose – The purpose of this paper is to examine what auditor and audit environmental attributes affect auditor appointment decisions in compulsory audit tendering, and whether the attributes affecting appointment of a new auditor (rotation) are consistent with or different from those...

Purpose: This paper examines how lateral accountability mechanisms may be used to address the unity–diversity tension in a large not-for-profit (NFP) inter-organizational partnership governed under a lead organization model. Design/methodology/approach: A case study was conducted in the New...

Purpose: This paper chronicles Jill McKinnon's theoretical and methodological contributions to international accounting research generally and socio-cultural research specifically over a 25-year period, 1981–2006. The purposes are: (1) to apprise contemporary and future researchers in...

This study examines the effects of adaptive/innovative cognitive style, and professional development on the initiation of radical and non-radical innovations by individual management accountants. Data are gathered through questionnaire and follow-up interviews with practising management...

This study examines the success of activity management practices and the organizational and cultural factors affecting success at each of Gosselin's (1997) three levels of activity analysis (AA), activity cost analysis (ACA) and activity-based costing (ABC). Data were collected by survey...