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Social and environmental disclosure index: perspectives from Indian corporate sector

Singhania, Monica; Gandhi, Gagan - In: Journal of Advances in Management Research 12 (2015) 2, pp. 192-208

Purpose – The purpose of this paper is to construct the social and environmental disclosure index for Indian companies in order to examine the relationship between social and environmental disclosure and select corporate attributes. Design/methodology/approach – The sample covers annual...

Persistent link: https://www.econbiz.de/10014840228

Management accounting and organisational change: an institutional perspective

Kamal Hassan*, Mostafa - In: Journal of Accounting & Organizational Change 1 (2005) 2, pp. 125-140

Purpose – The paper aims at understanding the potential role of management accounting during a public hospital … between these changes and the hospital's processes of accounting change and institutionalisation (Burns and Scapens, 2000 …); and Giddens' (1990) notion of ‘elements of system contradiction’ in order to evaluate the role of management accounting …

Persistent link: https://www.econbiz.de/10014840254

Linking environmental activity and environmental disclosure in an organisational change framework

Tilt, Carol Ann - In: Journal of Accounting & Organizational Change 2 (2006) 1, pp. 4-24

adds an accounting element to the model by considering the reporting that organizations may undertake depending on their … accounting (albeit a broad definition of accounting to include environmental reporting) and organisational change. …

Persistent link: https://www.econbiz.de/10014840258

Motivation for activity‐based costing implementation

Agbejule, Adebayo - In: Journal of Accounting & Organizational Change 2 (2006) 1, pp. 42-73

motivation for adopting accounting innovation to support the findings. Practical implications – The empirical evidence results of …

Persistent link: https://www.econbiz.de/10014840260

The interaction amongst reform drivers in governmental accounting changes

Alam, Manzurul - In: Journal of Accounting & Organizational Change 2 (2006) 2, pp. 144-163

Purpose – The purpose of this paper is to understand the process of accounting change in Indonesian local government … process of governmental accounting reform policy formulation in a developing country context. Design … accounting systems as a result of public sector reform in Indonesia local government by focusing on how the policy of reform was …

Persistent link: https://www.econbiz.de/10014840264

Interfunctional cooperation in progressing accounting for brands

Roslender, Robin; Hart, Susan J. - In: Journal of Accounting & Organizational Change 2 (2006) 3, pp. 229-247

Purpose – The purpose of this paper is to identify brand management accounting as a further approach to accounting for … is discursive in nature, developing a critique of existing approaches to accounting for brands before considering a … accounting for brands has largely been concerned with the derivation of brand valuations suitable for financial accounting and …

Persistent link: https://www.econbiz.de/10014840267

Accounting, contracts and trust in supply relationships

Cuganesan, Suresh - In: Journal of Accounting & Organizational Change 3 (2007) 2, pp. 104-125

relationships is conducted. Findings – Relationships between formal controls (comprising accounting controls and contracts) and …

Persistent link: https://www.econbiz.de/10014840275

Benchmarking the incidence of strategic management accounting in Slovenia

Cadez, Simon; Guilding, Chris - In: Journal of Accounting & Organizational Change 3 (2007) 2, pp. 126-146

transition to a market economy, apply strategic management accounting (SMA) techniques. Design/methodology/approach – Survey data … management considering economic and commercial context when designing management accounting systems. Originality/value – Despite …

Persistent link: https://www.econbiz.de/10014840276

New organizational forms and accounting innovations

Moll, Jodie; Hoque, Zahirul - In: Journal of Accounting & Organizational Change 4 (2008) 3, pp. 243-269

Purpose – The purpose of this paper is to provide insights into the workings of the internal specifier/provider arrangement, a new organizational form that is not required by government mandate but has become common place in the Australian public sector. Design/methodology/approach – The...

Persistent link: https://www.econbiz.de/10014840299

Distance and coupling: analyzing the pressures of accounting change in a city

Rautiainen, Antti - In: Journal of Accounting & Organizational Change 4 (2008) 3, pp. 270-288

Purpose – The purpose of this paper is to analyze the accounting performance measurement (PM) change process in a … accounting PM became coupled into action when various intertwined (mostly institutional) pressures affecting change converged …. Perceived crises were found to accelerate accounting change by deinstitutionalization, i.e. by breaking (drastically) existing …

Persistent link: https://www.econbiz.de/10014840300