Table of contents
How do controllers and managers interpret budget targets?
Lili‐Anne KihnThe purpose of this study is to further our understanding of how and why interpretations of budget targets differ from one person to another even in the same business unit.
3948
Reforms and accounting system changes: A study on the implementation of accrual accounting in Norwegian hospitals
Inger Johanne Pettersen, Kari NylandThe purpose of this paper is to provide insights into the process of the accounting system change as a part of a larger reform initiative taking place in Norway. The research…
2621
What determines ABC success in mature sites?
Suzanne ByrneThe purpose of this paper is to examine ABC success determinants in mature ABC sites.
2118
Creating a global network of shared service centres for accounting
Jan Lindvall, Einar IverothThe purpose of this paper is to contribute to the understanding of the practice of IT‐enabled management control change, in particular how IT‐driven change is made possible from a…
3597
ISSN:
1832-5912Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Zahirul Hoque