Journal of Accounting & Organizational Change: Volume 5 Issue 3

Reforming the Dutch water chain: how radical ambitions turned into a moderate pace of change

The purpose of this paper is to explain how and why the initially ambitious reform of the Dutch water sector turned into a moderate pace of change. The explanations are based on…

Does corporate disclosure policy change financial analysts' behaviour? Evidence from France

The purpose of this paper is to examine whether financial analysts are sensitive to voluntary earning disclosures.

Rationality, institutionalism and accounting change: Understanding a performance management system within an Australian public sector entity

The primary purpose of this paper is to put forward a framework grounded in new institutional sociology (NIS) theory that examines the impact of national competition policy on the…

Board of directors' governance challenges and earnings management

The purpose of this paper is to examine the relationship between corporate governance and earnings management in US context and provide further insights on the effects of board of…

No accounting for corporate governance: proxy voting with securities lending

The purpose of this paper is: to detail the importance of corporate governance to institutional investors; to describe the tension created by their desire to earn extra revenue…

Review of Handbook of Management Accounting Research, Volume 1

Handbook of Management Accounting Research, Volume. 2

Second Global Accounting and Organizational Change Conference 2010July 21-24, 2010, Boston, USA

New integrated information systems and management control change: theoretical premises and empirical evidences

Board, shareholder and auditor monitoring and its substitution for complementary nature: effects on the performance of Australian listed companies