The study was designed to address specific gaps in the literature by identifying a comprehensive set of antecedents and characteristics with respect to the roles of management accountants (MAs) and exploring the consequences of how these roles are discharged. Interviews were conducted with 18...

This paper studies the role of conservative accounting standards in alleviating rational yet dysfunctional unobservable earnings manipulation. We show that when accounting numbers serve both the valuation role (in which potential investors use accounting reports to assess a firm's expected...

This empirical study examines the relationship between managerial perceptions of elements of the performance measurement, evaluation and reward system (PMERS) and motivation. An extended version of the traditional expectancy-valence (E-V) model is developed to conceptualise the process of...

Contemporary studies on cost behaviour find that costs increase more with activity increases than they decrease in response to equivalent activity decreases. This sticky cost behaviour contradicts the traditional model which assumes that costs behave symmetrically for activity increases and...

This paper examines how compensation systems can facilitate or hinder value creating change in organizations. It draws on ideas and evidence, both old and new, from theory and practice and examines four critical ways in which well-designed compensation systems create value in organizations....

Parent-subsidiary relationships are commonplace nowadays, yet surprisingly there is a paucity of research analysing their dynamics over time. This paper presents a (longitudinal) case study, illuminating the dynamics implicated when a UK chemicals company imposed its systems and rules on a new...

This article investigates the co-relationship of operating performance with implementation of ERP system in listed companies. The descriptive statistics reveals that the operating performance of ERP companies in 2003, that ROS, ROI, ROE and ROA regarded as companies' operating performance index...

This study replicates and extends the Abernethy and Lillis (2001) interdependencies model of organization design to Australian universities. The model proposes interdependent relations among strategy, structure, and performance measurement systems affecting effectiveness and efficiency. We find...

This study examines the different managerial uses of post-completion auditing (PCA) of capital investments. The empirical data come from the 16 PCA adopters that were identified in face-to-face interviews conducted in all of the 30 largest Finnish manufacturing companies. Although PCAs are...

This paper exploits Giddens' [Giddens, A. 1990. The Consequences of Modernity. Polity Press, Cambridge.] notions of disembedding and reembedding to examine the management control system of a multinational corporation. A specific case of an intermediate subsidiary between an accounting-oriented...