Journal of Accounting & Organizational Change: Volume 10 Issue 3

Transfer pricing: aligning the research agenda to organizational reality

Christian Plesner Rossing, Carsten Rohde

– The purpose of this paper is to critically review the empirical transfer pricing literature as a means of determining the agenda for future research.

Compromise and avoidance: the response to new legislation

Mattias Haraldsson, Torbjörn Tagesson

The aim of this paper is to describe, analyze and explain the level of compliance of accounting practices with legislation and generally accepted accounting principles (GAAP…

Financial disclosure and performance of microfinance institutions

Shakil Quayes, Tanweer Hasan

– The purpose of this paper is to analyze the relationship between financial disclosure and the financial performance of microfinance institutions (MFIs).

Harmonization of management accounting in health care

Hannele Kantola

The purpose of this paper is to describe the standardization of cost accounting by diagnosis-related groups (DRG) and how specialized medical care has managed this change in…

Stakeholder prioritisation by Mayors and CEOs in infrastructure asset decisions

Pavithra Siriwardhane, Dennis Taylor

The purpose of the study is to investigate differences between the perceptions of the Mayors and Chief Executive Officers (CEOs) of local government authorities (LGAs) with…

Mobility and structural change through traumatic organizational events: A social network analysis of accountant career management

R. Drew Sellers, Timothy J. Fogerty, Larry M. Parker

This paper aims to, using evidence from a former office of the public accounting firm Arthur Andersen, to study the importance of the relational content and structure of…

Beyond Budgeting and change: a case study

Niels Sandalgaard, Per Nikolaj Bukh

This paper aims to investigate reasons for going Beyond Budgeting and the practical issues organizations face when they change their management accounting system based on…