Purpose - The purpose of this paper is to conceptualize how past corporate social responsibility (CSR) affects the occurrence of organizational misconduct by the means of moral licensing. Design/methodology/approach - To this end, the authors conduct a conceptual review and develop a framework...

This research examines the ability of Earnings less Risk-free Interest Charge (ERIC) to predict stock returns. We find that that earnings, cash flow, and total income are more strongly associated with stock returns than ERIC or residual income. In conclusion, our research suggests that mandatory...

Sustainability reporting (SR) is a valuable tool for firms to provide stakeholders with information about tSustainable Management Practices (SMP). This type of reporting is important for demonstrating the materiality of SMP, as well as for assessing the impact of SMP on total shareholder returns...

The purpose of this paper is to understand how the motives for a Balanced Scorecard (BSC) adoption and organizational fit interact with the design and sustainability of a BSC adoption. We follow up on 10 Danish organizations that were showcased as best-practice adopters 15 years ago and identify...

Complex constructs in management accounting are often hard to replicate if they rely on surveys or manual content analyses. Such constructs include, for example, the balanced scorecard (Kaplan & Norton, 1992), customer accounting (Roslender & Hart, 2010), corporate sustainability (Joshi & Li,...

Performance measurement systems (PMS) like the BSC are not strategy neutral. They embed empirical postulates of generic strategic actions (cause-and-effect relationships) driving successful business performance and make specific prescriptions for managerial action. This paper shows that the...

Increasing pressure from low-cost competition has forced many Western companies to respond by offshoring, i.e. by relocating labor and production facilities to emerging economies (Jensen, Kirkegaard and Laugesen, 2009). This study presents an alternative strategic response, involving investments...

The increasing use of English as a lingua franca in higher education imposes unprecedented challenges on students and instructors. To overcome linguistic barriers, we provide a specialized, English-German financial accounting dictionary. We translate relevant financial accounting terms using the...