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Contrasts critical theory, a collection of writings which critique dominate ideology, with traditional organizational sciences by considering six questions which illustrate their differences. Critical theory (CT) incorporates both natural and hermeneutic sciences to critique dominate perspectives in organizational sciences. Offers recent examples of CT‐oriented literature to illustrate the differences.

This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in not-for-profit hospitals. The logistic regression analysis indicates that management accounting system design is impacted by organi zational objectives, technological complexity, and other features of the organizational control system. Descriptive statistics indicate limited use of management accounting techniques common in manufacturing firms, such as standard costing and variance analysis. A cross-lagged model suggests that implementation of an innovative management accounting system may be causally linked to decreasing operating costs.

The purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments.

This research in this paper uses a survey methodology to access users of government department general purpose financial reports and is innovative because it has directly studied actual users across the entire public sector.

The findings of this paper indicate that general‐purpose financial reports are used to satisfy financial accountability and public accountability rather than decision making – indicative of users having an accountability focus rather than a “decision‐useful” focus. This provides systematic empirical evidence against the current financial reporting model used internationally in the public sector.

The paper has important implications for policy makers since the choice of an accounting framework has the capacity to affect the information content of reports – what is reported and how it is measured, and thus have a direct impact on the operations of government. The paper argues that it is crucial that public policy regulators re‐examine the financial reports provided to stakeholders.

The research in this paper is original in that it has, for the first time, systematically reviewed all of the three elements of the public sector general‐purpose financial reporting model as well as directly accessing users. The authors can categorically argue for the abandonment of the model in favour of one, which is better suited to the public sector.

The current chapter presents a qualitative analysis of the emotional and substantive content of 300 vents found on public job-related venting web sites. We leverage the related yet distinct literatures on venting, complaining, expressive writing, and computer-mediated communication to gain insight into how employees understand, communicate, and try to manage emotional experiences at work through these types of outlets. We found that employees vent about mistreatment by others, others’ incompetence or laziness, inequity, under-stimulation, and broader economic trends. In doing so, they often express anger in extreme forms involving profanity, personal attacks, and desires for retribution.

Since the Chinese government implemented its reform and open‐up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management accountants have coped with the changes in the new economic environment and absorbed new ideas into their own practices. This paper also discusses the differences between the current Chinese management accounting system and the management accounting systems used in the western countries, and the obstacles in implementing western management accounting systems in China.

Both field study and survey approaches were used in this project. Six selected Chinese enterprises were visited. A questionnaire was distributed to all accountants in these companies.

This paper has found that the main obstacle for implementation of western methods is not political sensitivity, but the extent of technical constraints. The management information system (MIS) is under development in most Chinese enterprises, while the essential data for using western techniques, such as activity‐based costing, cannot be collected easily in the current situation. Nevertheless, changes in management accounting can be seen in some areas, such as the quality of products being promoted; the use of the responsibility accounting; and profitability as the key criterion for selecting investment projects.

This paper provides a comprehensive study about Chinese management accounting systems. The findings in the study will help western investors to be better prepared if they have set up a business in China or are going to enter the Chinese market.

Purpose: This chapter examines how healthcare technologies (electronic medical records, personal cell phones, and pagers) help manage patient care work to accelerate processes of communication and blur boundaries between work time and non-work time, thereby revealing dynamics of power as indicated through temporal capital, or the amount of time under an individual’s control.

Method: The data were collected from 35 in-depth semistructured interviews of health practitioners, which included 26 physicians, 7 nurses, and 2 administrators.

Findings: Communication technologies fulfill promises of temporal autonomy and efficiency, but not without cost, particularly as it intersects with organizational/institutional power structures and non-work-related social factors such as pre-existing technological literacy and proficiency. The blurring of work and non-work time gives practitioners perceived higher quality of life while also increasing temporal flexibility and autonomy. The higher up one is in the relevant hierarchy, the more control one has over one’s own time, resulting in higher levels of temporal capital. The power hierarchies serve to complicate the potential recuperation of temporal capital by communication technologies.

Implications: This study uses a critical cultural perspective that takes into consideration structures of institutional power hierarches impact temporal organization through the use of communication technologies by health practitioners. Practitioner-facing research is particularly crucial given the high rates of burnout within the profession and concerns around the well-being of health practitioners, and autonomy and control over one’s time is a factor in work and life satisfaction.

The purpose of this paper is to integrate psychological dimension, social dimension, and environmental dimension – six internet psychological characteristics (dissociative anonymity, invisibility, asynchronicity, solipsistic introjection, dissociative imagination, and minimization of status and authority), deindividuation, social influence (subjective norm and descriptive norm), and containment theory (inner containment and outer containment) – to propose an innovative model which can make up for deficiencies in previous studies of the toxic online disinhibition effect.

On the basis of 530 valid responses collected from an online survey questionnaire, partial least squares technology was used to examine the research model.

The result shows that dissociative anonymity has a significant impact on deindividuation and toxic disinhibition. In addition, asynchronicity and dissociative imagination have a direct effect on toxic disinhibition. Besides, in social influence, the authors found that subjective norm is a stronger predictor of toxic disinhibition than descriptive norm. Moreover, in containment theory, the result shows that inner containment can effectively reduce toxic disinhibition but not outer containment.

This study can provide academics and practical side empirical evidence as to what factor would cause toxic disinhibition and provides an innovative view regarding the relationship between social influence and containment theory on toxic disinhibition.

In this article an arrangement of concepts intended as a framework for analysis of a public enterprise system is portrayed. This conceptual structure delineates a broad array of ideas in the general context of the dichotomous policy approaches of government intervention versus laissez‐faire and, on an organisational basis, between the meanings of “public” and “enterprise”. The result is a taxonomy of elements of public enterprise, delineating particular aspects of a public enterprise system. Finally the author suggests a practical way to operationalise the model, by selecting one key expression from the set of dichotomous terms which was deemed to be a proxy for the general meaning conveyed in the conceptual structure. This one expression, centralisation/autonomy, lent itself well to the design of a questionnaire survey to “test” a given public enterprise system. The Singapore system was tested in a pilot exercise.

Accounting innovations, and especially the introduction of accruals accounting, are often portrayed as fundamental aspects of publicsector reforms. An increasing body of literature has been studying the experiences of different countries and levels of government, often referring to Lueder's (1992) "contingency model" and its subsequent developments. This model highlights a number of social, political, and administrative variables that are likely to affect government accounting innovations. It applies at a country-wide level and is mainly intended to describe and compare the environments within which accounting reforms take place, as well as the technical features of such reforms. Our paper, on the contrary, tries to expand the contingency model by applying it to individual organisations and by testing its explanatory power.