This paper examines the interrelationship between management control system (MCS) mechanisms and strategy. The traditional view is that the MCS is shaped by organisational strategy. More contemporary viewpoints, however, suggest that there may be a two-way relationship between the two variables....

During the last decade Italian local governments have undergone a reform process, involving deep changes in their accounting system. The purpose of our longitudinal study is to analyse the development path of accounting tools in an Italian LG body over a decade and to answer the following...

As part of a federal government initiative to increase efficiency and quality, in 1996 the United States' VHA (Veterans Health Administration) radically restructured its organizational design and management processes. This study uses 1992-1998 clinical, workload and financial data to examine the...

Intangible assets are regarded as the future value drivers of company performance. The increased economic importance requires an intensified analyst and investor awareness of (reported) intangible assets and their financial reporting quality. However, hardly anything is known about the actual...

Research on emerging technologies in accounting has often proven difficult to conduct while maintaining the meaningfulness of a new technology-driven phenomena and the rigor expected for accounting research. Grounded theory is proposed in this paper as a method that has not been oft used in the...

While a firm's success increasingly relies on technological innovation, little is known, however, about whether and how analysts utilize information about a firm's technological innovation for their information production. We construct technological expertise for each analyst-firm pair based on...

In modern economies, technological knowledge can flow between firms through various channels. We test an economic theory that firms most likely to benefit from such knowledge flows disclose information about their technologies more readily, probably to attract technologically compatible...

Blockchain, the technology behind digital currency, is a decentralized, distributed ledger that records transactions in digital assets. By authenticating and recording immutable transactions, decentralized blockchains perform the same function as many intermediaries in our society that establish...

This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...

This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...