Purpose – The purpose of this paper is to identify middle managers' strategies during changed accounting conditions …

Purpose – The paper examines how accounting practice changes, which forces generate change, and the role of a best … practice benchmark within this. It examines this process of change within service charge accounting in commercial property. The …. Design/methodology/approach – Data are hand‐collected from the original accounting source documents that are routinely …

special issue of the 2010 Global Accounting and Organizational Change (GAOC) conference which was held in July, 2010 at Babson … explain “best practices” in financial and managerial accounting within a variety of organizations across the world …. Originality/value – This review will stimulate interest in and contribute to the body of knowledge of accounting and …

by technocrats in the Ministry of Finance, accrual accounting practices were deferred and then enabled by a series of …Purpose – The purpose of this paper is to evaluate the institutionalization of an accrual accounting system in the … critical features of the institutionalization process of the accrual accounting system (AAS) in one Indonesian public sector …

accounting change triggered by social and environmental concerns. Design/methodology/approach – The study begins with a … of management accounting change, underlining strengths and weaknesses. To deal with the main weaknesses, the … is contextualized to the examination of management accounting change triggered by sustainability issues. Findings …

accounting staff to work within an Integrated Financial System. Job descriptions must be adapted and prospective new hires should … have higher qualifications as well as better accounting and ERP knowledge. Originality/value – This research was conducted …

Purpose – The purpose of this paper is to examine the recent accounting regulations designed to facilitate … international harmonization in Vietnam and to show how Vietnam developed an accounting system that harmonizes with international … framework on globalisation. Findings – The recent development of accounting aims to implement Vietnam's commitment to harmonize …

Purpose – As one of the co‐authors of the first academic research papers published in a major accounting research … its application. The author suggests that these different focuses explain how management accounting behavioral researchers … management accounting could be obtained if more researchers focused on how management accounting information can be developed …

accounting academics, and identify how the factors were related. The study aims to set itself within an international context of … international studies from accounting and related business fields, published between 1988 and 2008, that examined factors … at government, institution and individual levels appeared to influence the research output of accounting academics …

Purpose – The purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards … that differences still exist between the two sets of accounting standards. For decades, Russia was a socialist state of … planned economy. Accounting was a tool of centralised control, and accountants had a job of gathering information for …