This paper describes the findings of a study aimed at providing an international replication of a US-based study by Gibbs et al. [Gibbs, M., Merchant, K., Van der Stede, W., & Vargus, M. (2004). Determinants and effects of subjectivity in incentives. The Accounting Review, 79(2), 409–436; Gibbs,...

In January 1995, the first Complexity Seminar was held at the London School of Economics, in the UK. This was quite a momentous occasion as it proved to be the turning point for the series of seminars, which had started in December 1992. That seminar and those that followed it, had a profound...

We develop a theoretical model of the firm that links properties (stewardship vs. valuation focus) of financial reporting regimes with the informational properties of optimal managerial accounting systems. We show that, contrary to the standard textbook proposition, properties of management and...

We develop a methodology to collect and analyze data on CEOs' time use. The idea — sketched out in a simple theoretical set-up — is that CEO time is a scarce resource and its allocation can help us identify the firm's priorities as well as the presence of governance issues. We follow 94 CEOs...

We provide evidence on the match between firms, managers and incentives using a new survey designed for this purpose. The survey contains information on a sample of executives' risk preferences and human capital, on the explicit and implicit incentives they face and on the firms they work for....

Some of the factors contributing to the risks SMEs take when implementing information technology were investigated in a questionnaire survey of 18 small businesses in the Greater Manchester area, complemented by interviews with the advisers working at the Greater Manchester Business Innovation...

Electronic data interchange (EDI) is an important prerequisite for inter-organizational coordination in the automotive industry. It not only affects the efficiency of coordination but also power-dependency and structural aspects of inter-organizational relationships. This study assesses the...

Most of today's cost-driven, project evaluation methodologies and accountancy frameworks fail to take into account the intangible benefits and associated risks, and cannot reflect the infrastructural nature of modern information system (IS) This paper argues that an interpretivist framework is...

Large design and manufacturing projects are conducted in elaborate settings. Interdependent specialists work together, building complex systems. A substantial part of their daily work concerns the coordination of distributed work. This paper reports from a field study at Foss Electric, a Danish...

Australia stands at the crossroads in industrial relations. There is a need for a policy debate on new structures rather than recycle the arguments of individualism versus collectivism. There may well be more productivity to unlock from the Australian economic system and the workforce but the...