Purpose: The purpose of this paper is to examine the association between the belief-based factors (attitude, subjective norm (SN) and perceived behavioural control (PBC)) and environmental management accounting (EMA) practices. Design/methodology/approach: Drawing on the theory of planned...

Purpose: The purpose of this paper is to examine the association between the extent of adoption of TQM, using Kaynak’s (2003) core TQM practices (quality data and reporting, supplier quality management, product/service design, process management) model and competitive advantage. In addition,...

Purpose: The purpose of this paper is to explore how and why corporate social responsibility (CSR) is diffused within the organisation and investigate the factors that influence the diffusion of CSR in the context of a developing country. Design/methodology/approach: Drawing on the diffusion of...

Purpose: The purpose of this paper is to provide an initial empirical insight into the mediating role of quality performance on the association between six specific organisational factors (top management support, employee involvement, employee empowerment, reward and recognition, training and...

Purpose: Drawing on DiMaggio and Powell's (1983) perspective of institutional theory, this study examines the influence of institutional pressures on the adoption of management innovation and the subsequent impact of management innovation on competitive advantage. Design/methodology/approach:...

Purpose: This study aims to investigate the influence of organisational culture, specifically O’Reillyet al.’s (1991) six dimensions of the organisational culture profile (respect for people, outcome orientation, team orientation, innovation, attention to detail and stability) on corporate...

Purpose: This study aims to reinforce the important role of management control systems (MCSs) in managing change through adopting a unique approach to the conceptualisation of Simons’ (1995) levers of control, specifically focussing on the enabling (beliefs and interactive) and constraining...