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This study aims to examine the implementation of AASB 15 Revenue from Contracts with Customers to provide insight into preparers’ perspectives on the challenges, costs and benefits experienced in implementing a new and complex standard.

The study uses a survey of 143 financial statement preparers engaged in implementing AASB 15.

The results reveal significant variation in the approach to, and progress in, implementing AASB 15.

The study provides evidence of the role of proprietary costs in implementing a new standard and suggests that preparers adopt a more pragmatic view of the nature of compliance compared to standard-setters.

The evidence in this study strongly suggests that there is little to be gained in deferring effective dates for new standards. It suggests that standard-setters can motivate entities by framing a standard in terms of how it improves the business itself, rather than from a compliance framing.

This study provides a rare perspective on the actual implementation experience of preparers confronted with the introduction of a new standard. Such a perspective is of value to standard-setters and preparers and offers insight to researchers that cannot be gained from traditional capital market archival approaches.

Selecting which processes to improve plays a critical role in the first phase of the business process management lifecycle, but it is a step with known pitfalls. Decision-makers rely on subjective criteria and their knowledge of the alternative processes put forward for selection is often inconsistent. This leads to poor quality decision-making and wastes resources. The purpose of this paper is to examine the proposition that decision-makers armed with context-enriched criteria make more logical, better-quality decisions. The context in question is qualitative, sensitive to decision-making bias and politically charged.

We applied a design-science approach, engaging 70 industry decision-makers through a combination of research methods to assess how different contextual configurations, in a hypothetical scenario adapted from the Australian banking industry, influenced and ultimately improved the quality of the process selection step.

The study highlights the impact of framing effects on context, and the need to adapt framing to decision-maker behavior and provides five guidelines to improve process selection effectiveness.

Process selection research to date has largely focused on quantitative evaluation techniques, with little attention paid to the role of context and the behavioral interplay of decision-making styles in practice.

This paper aims to examine how managers make non-generally accepted accounting principles (GAAP) exclusion decisions depending on the regulatory guidance provided and their motivations. Guidance detail is a double-edged sword: resolving uncertainty but risking rule-based compliance over principled judgment.

This paper uses the context of non-GAAP measures in reporting, given the history of Securities and Exchange Commission changes in guidance detail. Drawing on theories of epistemic motivation and process accountability, this paper manipulates the goal of management (informativeness vs. opportunism) and guidance detail to examine effects on management decisions to exclude an ambiguous charge.

The 2×2 between participants experiment with 132 managers reveals that more detailed guidance increases likelihood of exclusion of an ambiguous charge. This paper further finds that this exclusion is more likely when management is given an informativeness goal, a result of a mediating effect of epistemic motivation. However, these findings only hold at low levels of process accountability.

The findings regarding the psychological concepts recognize the influence of perceived decision uncertainty by suggesting how managers respond to the level of regulatory guidance detail, offering regulators and auditors a basis for understanding and anticipating managerial reporting choices. Also, awareness of heightened epistemic motivation under the informativeness goal provides a nuanced practical understanding of non-GAAP decision drivers. Finally, the finding that effects are more pronounced for managers with lower process accountability highlights the significance of organizational accountability structures in guiding managerial choices, which can inform board-level governance and control decisions.

Pragmatically, this paper finds that detailed guidance leads to more appropriate exclusion decisions under a goal of informativeness but finds no such evidence where the goal is opportunism. No prior study has examined how the level of detail in guidance affects managers’ disclosure choices.

The purpose of this paper is to provide a frank reflection on the authors' journey in applying social theory to understand the routine use of a transaction‐processing system in a rich field context.

Inspired by a perplexing initial observation, the program of research moved quickly from one of more traditional positivist methods (experiments and surveys) to case study research. The case study involved observation and comparative analysis of the routine use of a reservation system across a large franchised accommodation chain.

As a reflective essay, the key findings relate to the research process itself. The essence of the findings is that applying social theory is itself a social process.

The paper finds that insight can come from understanding the routine use of IT as a social artefact, not just from studying crises or latest innovations.

The purpose of this paper is to explore how success emerges in a business process change initiative, given the often conflicting forces and challenges present in a workflow implementation. A detailed reflective analysis provides an opportunity to explore how different process enablers interact to achieve non‐obvious outcomes.

Data collection entailed semi‐structured interviews, observation of project activities, and analysis of project documentation for a workflow project at a public sector organisation (AustGov). Data collection occurred from project initiation to implementation and is analysed utilizing the process enterprise maturity model.

Despite encountering numerous issues, the process workflow went live as planned; the project was a success. The case demonstrates how project drivers interact in context to provide a coherent explanation of project outcomes. That the project did not fail, despite encountering obstacles and challenges, is attributed to the maturity of critical process enablers within the portfolio.

The AustGov case study provides an exemplar of how and why interrelationships between process enablers and project context matter. The case analysis provides a rich study of a workflow project, and demonstrates the suitability of the process audit framework to explain outcomes of business process change projects.

The findings demonstrate the importance of managing interdependencies and competing priorities between process enablers to successfully implement business process change.

The case provides a rich example of the implementation of business process change using workflow software. The authors find that achieving successful outcomes in a challenging environment is best understood when viewed from the perspective of the maturity of a portfolio of project enablers; also, that attention needs to be paid to developing advanced maturity in those enablers most closely related to the specific challenges evident in the project context.

Attempts to consider how a founder has reduced equivocality in relation to support networks and reducing risks, especially in an international environment. Presents the case studies of five Danish and Australian born global companies. Considers different global models and their limitations. Presents the findings of recent surveys in this area. Concludes that internationalization has not been the primary objective in the founding process and gives direction for further research.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting‐edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

AustGov is an Australian Government organization, established as a semi‐autonomous incorporated body with nearly 1,500 employees. Despite priding itself on innovative use of IT, AustGov faced a dire situation; its financial systems lacked adequate functionality but the financial climate was not supportive of any large‐scale IT investment. The central government was reducing funding, and the need to support core operational activities was seen as more important than the desired enterprise resource planning (ERP) system upgrade.

The paper provides strategic insights and practical thinking that have influenced some of the world's leading organizations.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy‐to digest format.

This study examines Pateman's “spillover thesis” that democratic participation in the workplace will “spill over” into political participation. It applies a latent class analysis (LCA) to identify patterns of political behavior and uses workplace participation and political efficacy as predicting variables of political behavior patterns.

This study analyzed the International Social Survey Programme (ISSP) in 2014 General Social Survey (GSS) data. This study applied a LCA to identify distinct patterns in people's political behaviors and did a multinomial regression analysis to predict the patterns with workplace participation and political efficacy.

The study found partial support for the spillover thesis. Among three distinct political behavior patterns, two active patterns were associated with political efficacy. However, the mediation from workplace participation to political participation through political efficacy was not supported. Respondents involved in workplace units that collectively make work-related decisions were more likely to be active in political behaviors, but only one set of political activities. Higher political efficacy was found to lead to more active overall political participation of both patterns.

Unlike the previous studies of democratic spillover, which treated political behaviors either as independent types of behaviors or as a summative index of such binary coded variables, this study addressed such shortcomings of the previous studies by providing a more complex picture of political behavior patterns and their relationship with workplace participation. Future research can build on this unique methodological endeavor to explore a holistic picture of how workplace practices can influence politics and democracy through individual workers.

The main purpose of this study is to determine the cigarette smoking rate and smoking cessation counseling frequency in a sample of Chinese nurses.

At the time of data collection, the hospital had 260 nurses, 255 females and five males. The 200 nurses working on the two daytime shifts were given the questionnaires; none refused to participate, reaching a response rate of 100 percent. All the participants were females as the five male nurses were working in the operation rooms at the time of data collection, are were thus not accessible.

Some key findings include: only two nurses, out of 200, identified themselves as current cigarette smokers; all provided anti‐smoking counseling to patients, the majority of them did not think their efforts were successful; cigarette smoking is a problem in China: the nurses estimated that 80 percent of male and 10 percent of female patients were current smokers; in the opinions of the nurses, Chinese smokers used smoking as a stress reliever and a social lubricant; two methods may help smokers to quit or reduce smoking: using aids such as patches, acupuncture and nicotine gum, and counseling by health professionals; the nurses think that cigarette smoking is well accepted in the Chinese culture.

Findings of this research suggest that the Chinese Ministry of Health should take measures to change the cultural norms and values regarding cigarette smoking including strict rules be imposed on not passing/sharing cigarettes in the workplace.

In a collectivistic culture such as China where opinions of authorities are respected, the part of nurses, who represent health authority to their patients, in assisting patients to quit or reduce smoking cannot be overemphasized. This study adds to the scarce research on Chinese nurses' role in helping patients' smoking cessation efforts.