Journal of Accounting & Organizational Change: Volume 15 Issue 4

Diffusion of management accounting innovations: a virus perspective

Daniel Johanson, Dag Øivind Madsen

The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large…

Dynamic transfer pricing under conditions of uncertainty – the use of real options

Jan M. Smolarski, Neil Wilner, Jose G. Vega

This paper aims to examine the applicability of real options methodology with respect to developing internal transfer pricing mechanisms. A pervasive theme in existing models is…

Strategic alignment matrix: Supporting management coordination in complex organizations

Fabiola Bertolotti, Diego Maria Macrì, Matteo Vignoli

This paper aims to proposes a framework, labeled strategic alignment matrix, to attain organizational alignment by integrating the horizontal dimension of performance (results…

Organizational lifecycle and strategic management accounting

Timur Pasch

This study aims to examine the relationship between organizational lifecycle stages, the adoption of strategic management accounting (SMA) practices and the performance…

Managerial intentions for and employee perceptions of group-based incentives : Social exchange theory-based interpretations

Sinikka Moilanen, Seppo Ikäheimo

This paper aims to interpret and compare managerial intentions for and employee perceptions of group-based incentive systems.

Integrating environmental management control systems to translate environmental strategy into managerial performance

Peter G. Rötzel, Alexander Stehle, Burkhard Pedell, Katrin Hummel

This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance.

Walking the talk: Enacted ethical climates as psychological contract venues for potential whistleblowers

Andrea M. Scheetz, Timothy J. Fogarty

Based on exchange theory and the generalized norm of reciprocity, psychological contracts perceived by employees are believed to have dysfunctional consequences for organizations…

Attracting and retaining core competency: a focus on cost stickiness

Christian Kuiate, Thomas R. Noland

This paper aims to investigate whether firms strategically use retirement plans to retain employees with core competencies and whether offering these retirement plans provides…