Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have received much academic interest in recent years, our understanding of why some organizations adopt and implement such new management accounting systems (MAS) and others do not,...

This research investigates how generational culture is reflected in the design and use of Management Control Systems (MCS) within a Professional Services Firm. Literature suggests that each generation has its own characteristics or culture. This culture gives rise to preferences within each...

The relation between acquisitions and takeover premiums has been extensively documented in the academic literature to date, but these studies have focused on settings whereby the takeover or merger is initiated by a market place competitor. Few studies have extensively focused on private equity...

Organisations are increasingly being pressured by stakeholders to acknowledge and manage their interests (Phillips 2003; Freeman 1984). However, conflicts can arise where multiple stakeholders have differing interests, especially if certain stakeholder groups are prioritised above others when...

This study theoretically develops the exploratory findings from Hansen and Van derStede (2004), regarding alternative reasons to budget (RtB) in firms. Fouroperational RtB?s are proposed, which are developed from the two operational RtB?sused by Hansen and Van der Stede (2004). Using a similar...

From a strategic point of view, international joint ventures (IJV) are used to exploit peripheral markets or technologies, and are perceived as critical elements of an organisation's business networks, as strategic weapons for competing within core markets and technologies (Harrigan 1987), and...

This paper invest igates the management control system choices exercised by a multinational corporation headquarters to control a newly established wholly owned foreign subsidiary located in a t ransition economy. Specifically t his paper aims to identif y what the core ch allenges of...