Purpose: This paper aims to explore how accountants manage the processes of identity (re)construction after identity crisis, resulting from increasing pressures and regulatory requirements, considering both introspective and the extrospective issues. Design/methodology/approach: The study drew...

Purpose: The current paper aims to understand whether fair value accounting (FVA) affects analysts’ loan approval decisions and default risk judgments. Design/methodology/approach: This study focusses on three issues: unrealized gain or loss resulting from FV measurement recognized in other...

Purpose: This study aims to understand how Big Data foster a greater acceptance of performance management systems (PMS) discourses in health care. Design/methodology/approach: This paper focusses on the case of head and neck cancer treatment and prevention and benefits from the analysis of...

Purpose: In the last few decades, the effectiveness of the evaluation of human resources and their performances has become a crucial theme in the debates of the public sector. The purpose of this paper is to analyze key design characteristics of performance management system (PMS) that may be...

The linkage between entrepreneurial ideas and actions continues to be central to the entrepreneurship debate. However, the possible implications of the various entrepreneurial motivations for the process are still largely understudied. On this basis, our study aims to contextualise the...

Purpose This study explores the reactions of different categories of actors within a university setting (academics, administrative staff, governance members, and students) to implementing performance management system (PMS) changes. The paper aims to understand how these actors dealt with PMS...