A power control framework of organizations predicted that the degree of control exercised by management in resource allocation decisions is affected by the basis of power and perceived availability of resources. Results from experimental cases support the prediction that the basis of power has a...

Purpose – The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption. Design/methodology/approach – The process of innovation in...

A power control framework of organizations predicted that the degree of control exercised by management in resource allocation decisions is affected by the basis of power and perceived availability of resources. Results from experimental cases support the prediction that the basis of power has a...

Purpose – There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of organizational learning strategies. Both the functional‐institutional (FI) and CC approaches are integrated...

Purpose – The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations. Design/methodology/approach – A theoretical framework integrating...

Purpose – The purpose of this paper is to compare the sustainability disclosure methods‐instruments practiced by the two most widely employed indexes/instruments (DJSI World and GRI‐G3 Guidelines). The paper suggests that the newly created triple bottom line (TBL) reporting practices need...

Purpose – The purpose of this paper is to trace the impact that the ecological approach has in international development programs in both the USA and Europe. It discusses the applications of sustainability by international donor agencies among bilateral and multi‐lateral organizations in...

Purpose – The purpose of this paper is to document the integration of sustainability into the accounting curriculum. Compared to many disciplines in the social and administrative sciences, the greening of the curriculum in accounting is a recent phenomenon. Nevertheless, there has been a...

Purpose – Aims to apply organizational systems perspectives to discuss the three types of organizational development (OD) and management control systems (MCS): normative, coercive and remunerative‐instrumental (utilitarian) that affect the operating performance of teams....