Journal of Accounting & Organizational Change: Volume 12 Issue 4

Drivers and semantic properties of intellectual capital information in sell-side analysts’ reports

Subhash Abhayawansa, James Guthrie

This paper aims to understand the potential usefulness of sell-side analysts’ investment recommendation reports as a medium for communicating intellectual capital (IC…

The drivers of a superior’s trust formation in his subordinate: The manager–management accountant example

Christian Nitzl, Bernhard Hirsch

Because of the importance of accounting information to a manager’s decision-making process, his/her working relationship with his/her supporting management accountant is used as a…

Role of management devices in enacting strategy – case study of Shared Service Centre

Daniel Harritz

This paper aims to illustrate the role of management devices in enacting strategy and strategic decisions, resulting in the development of a Shared Service Centre (SSC) in a…

Risk management–control system interplay: case studies of two banks

Alexander Rad

This paper aims to explore the interplay between risk management and control systems in banks, specifically investigating the managerial intentions underlying the design of…

Modernizing public services: subtle interplays of politics and management

Michela Arnaboldi, Irvine Lapsley, Martina Dal Molin

This paper aims to examine the trajectory of public management reforms in Italy. This experience indicates the complexity of managerialism in countries with a legalistic system…

We are much more than watchdogs:: The dual identity of auditors at the UK National Audit Office

Danielle Morin, Mouna Hazgui

Three decades ago, the National Audit Office (NAO) in the UK acquired the powers to evaluate the extent that the British Administration was managed with economy, efficiency and…

The effect of a budget-based incentive compensation scheme on job performance: The mediating role of trust-in-supervisor and organizational commitment

Vincent K. Chong, Maggie B.C. Law

This study aims to examine the role of trust-in-supervisor and organizational commitment on the relationship between a budget-based incentive compensation scheme and job…

Project control: an exploratory study of levers of control in the context of managing projects

Davar Rezania, Ron Baker, Ruben Burga

This paper aims to examine the levers of control (LOC) framework in the context of managing projects. The authors explore the impact of diagnostic systems, interactive systems…