Table of contents
Utilising narrative to improve the relevance of intellectual capital
John Dumay, Robin RoslenderThe intellectual capital (IC) paradigm appears to be stuck at a crossroads of relevance. This paper aims to explore a way forward by examining the power of IC narratives. The…
The persistence of delegitimated structures: Insights from changes to management accounting at the Hudson's Bay Company, 1670‐2005
Ken Ogata, Gary SpraakmanThe purpose of this paper is to ascertain whether the deinstitutionalization of management accounting is better described using structuration theory (techniques are reproduced…
Change within institutional theory: towards a framework of coping with change
Tjandra Börner, Bernard VerstegenIn accounting literature, there is a strand of thought that is founded on the old institutional economics. One of the problems is that institutional theory can demonstrate…
Legal penalty for fraud and CEO turnover
Nana Yamfo AmoahThe purpose of this study is to investigate the relation between the size of the legal penalty for fraud and CEO turnover.
Strategic management accounting practices in hospitals: Empirical evidence on their dissemination under competitive market environments
Maik Lachmann, Thorsten Knauer, Rouven TrappThe purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper…
ISSN:
1832-5912Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Zahirul Hoque