‐family business affects the institutionalisation of management accounting. Design/methodology/approach – This paper is based on an … test the impact of the level of family influence on aspects of the institutionalisation of management accounting. Firm size … be correlated with the institutionalisation and intensification of management accounting in medium‐sized firms. For large …

further observation is that management accounting systems are both changed and made stable by the SSC. Research limitations …

Purpose – While new institutionalism‐inspired accounting literature has opened up new perspectives for the study of … micro‐processes of change in accounting practices, little is still known about how individuals subjectively experience these … processes. In this paper, the authors propose to study the role of subjectivities in the institutionalization of new accounting …

Purpose – The aim of this paper is to describe, analyze and explain the level of compliance of accounting practices … with legislation and generally accepted accounting principles (GAAP) within the Swedish water and sewerage sector. Design …/methodology/approach – The empirical data are based on a document study of the annual full cost accounting reports for the financial year 2010 …

There is a paradox within some market economies that accounting appears to enjoy superior power and status to marketing …. This is significant because of the close working relationship between the two professions, and can be linked to accounting …′s key role in market regulation. Brands allow us to consider this in a single issue, by juxtaposing the accounting and …

Investigates how differences in national culture affect the effectiveness of alternate accounting controls. This topic … part, to US firms’ suboptimal control system, of which accounting controls are a major component.  …

Purpose – The purpose of this paper is to contribute to the development of a policy model for the accounting and …, accounting academics, and accounting students at the UAEU. Valuable primary sources of data were also web sites and publications … of audit firms. The fragmented regulatory context of accounting and auditing in the UAE has allowed the Big Four to …

Purpose – The aim of this paper is to examine the accounting benefits involved in adopting enterprise systems, but also … evidence from a survey of 73 companies which implemented ES on the related benefits to their accounting information provision … potential of future ES applications in accounting practice.  …

. The gradual erosion of the efficacy of management accounting systems has largely been a result of the blurring of an … initially, historically clear demarcation between control and stewardship accounting. This decline is charted and ways of …

The advent of the European Single Market demands a radical rethink in the design and use of accounting software. The …