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In this research study, we apply the theory of organizational justice to the design of whistleblowing policies and procedures. As a pro-social behavior, we posit that employee whistleblowing is likely to increase when organizational whistleblowing procedures, outcomes, and related exchanges with...
This paper presents evidence that accounting (or flow-of-funds) macroeconomic models helped anticipate the credit crisis and economic recession. Equilibrium models ubiquitous in mainstream policy and research did not. This study traces the intellectual pedigrees of the accounting approach as an...
This paper explores the organizational dynamics of Enterprise Risk Management (ERM). ERM is the main form taken by firms’ increasing efforts to organize uncertainty, which ‘exploded’ in the 1990s. The ERM approach seeks to link risk management with business strategy and objective-setting,...
This study examines the processes through which the availability of broad-based strategically relevant performance information impacts on the performance outcomes of organizations. We explore the role of evaluation mechanisms in influencing managers’ use of broad-based performance measurement...
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