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Recent years have witnessed a significant degree of administrative reform, in terms of the increasing number of major companies proclaiming their social responsibility credentials, and backing up their claims by producing substantial environmental, social and sustainability reports. The paper...
Institutional and market changes force many organizations across economic sectors to reconsider their strategic position and engage in strategic change. Organizations differ in their ability to realize strategic change, however, which appears to depend on several factors in their strategic...
In the management control literature there is growing interest in the role of management control systems (MCS) in planned organizational change. The existing literature is concerned with either rational, technical change principles or more social and political interpretations of MCS facilitated...
This paper stresses the need for a sound conceptual specification of research constructs prior to fitting them to explanatory models. It emphasizes that in addressing the conceptual level of the predictive validity framework (Libby, R., Bloomfield, R., & Nelson, M. (2002). Experimental research...
The purpose of this paper is to use the levers of control framework to explore the antecedents of control systems – various facets of strategy that drive the use of controls; to explore the relations among control systems; and to explore the costs and benefits of control systems – costs in...
This paper analyzes the relationship between political ideology and accounting change covering the transition from Maoism to Dengism in China. Under Mao, the ideological principles of class struggle primacy, central planning, and public ownership were mobilized to construct a class view of...
We examine in this paper how certain instruments link science and the economy through acting on capital budgeting decisions, and in doing so how they contribute to the process of making markets. We use the term “mediating instruments” to refer to those practices that frame the capital...
Legitimacy theory suggests companies with poorer environmental performance would be expected to provide more extensive off-setting or positive environmental disclosures in their financial reports. However, recent investigations of the performance/disclosure relation (Al-Tuwaijri, S. A.,...
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