Purpose – The purpose of this research is to explore the role of accounting in the reform process of a continuously evolving governmental agency in the Australian state of New South Wales. Design/methodology/approach – Drawing on two complementary organizational change models, the paper...

Purpose – Although the concept of institutional entrepreneurship has been developed in the institutional theory literature to explain change in the normative context of organizations, little attention has been given to understanding what institutional entrepreneurs actually do to create...

Purpose – The purpose of this paper is to examine the evolution of China's securities market regulation from 1980 to 2007 and the dual role of the government in this process. Design/methodology/approach – When the government is simultaneously the owner and regulator of the securities market,...

Purpose – Although the concept of institutional entrepreneurship has been developed in the institutional theory literature to explain change in the normative context of organizations, little attention has been given to understanding what institutional entrepreneurs actually do to create...

Lately people say more and more about emotional intelligence, about knowledge based economy, about intangible assets and intellectual capital. The permanent improvement of the knowledge supply will be decisive for reaching the success. But only the creation of the networks of knowledge...

This paper emphasizes the role of labour demand as a determinant of working skill formation. In particular, we study the relationship between techno-organizational innovation and skill formation from a labour demand perspective. In this respect, we investigate if activities aimed at increasing...

The authors, using the export sector companies’ data, attempt to study influence of internal organizational factors (such as structure, culture, political and power/authority issues of the decision making) on a company performance.

This study examines ICT adoption among 3,759 Colombian manufacturing firms, and attemptsto identify the factors that are conducive to the adoption and usage of ICT at the firm level. Ourmajor findings are (i) that the adoption of a given information and communication technology isbetter...

Purpose – To introduce the special issue on organisational and accounting change. Design/methodology/approach – The editorial is very short, and introductory-only. Findings – The editorial provides and introduction to the special issue that comprises a collection of papers written by...

Purpose – To explore the contributions made by two strands of institutional research that have been applied to the study of management accounting change: “old institutional economics” and “new institutional sociology”. To propose ways of developing these theories, and in general to...