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.  …

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

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 …

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 …

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

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 …

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 …

Purpose – This paper seeks to understand the role of financial accounting regulations in a less developed country in … Egyptian Financial Accounting Regulations (EFAR) in a harmony with International Accounting Standards (IASs). Design … of the socialist accounting practices. The regulations were also aimed at enhancing professional conduct and, at same …

Purpose – The purpose of this paper is to trace the changes in accounting practice in UK hospitals, focussing on … costing, funding and budgetary control, and to place more recent accounting changes in their historic context. Design … which are supplemented by reference to government publications, accounting practitioner journals and public records …