For decades, management accounting and control (MAC) researchers have employed a
diverse set of source disciplines to predict and examine behavior, and psychology is among …

This study aims to examine the determinants of performance-based budgeting (PBB)
implementation in higher education institutions (HEIs) in Indonesia and also its impact on …

This research integrates the self-categorization and contagion theories to investigate
faultlines and their impact on the performance of a government that applies a decentralized …

Shiddiq, amanah, fathanah dan tabligh menjadi kekuatan utama dalam membangun
kekuatan entitas bisnis syariah. Nilai-nilai spiritual ini mendorong semangat kesadaran atas …

Customer reviews play a critical role in hospitality organisational success. However, little is
known about why customers continue to review. Particularly, how different rewards …

We identify seven factors researchers should consider when designing a real-effort task to
capture effort intensity (ie, an effort-intensive task):(1) intrinsic motivation;(2) task-specific …

This paper proposes a behavioural framework to complement professional accounting firms'
measures for managing conflicts of interest. Following an empirical examination of the …

Purpose The purpose of this paper is to analyze the simultaneous effect of management
control system (MCS) designs (belief vs boundary) and cognitive orientations (individualism …

Human resource management (HRM) is the most sustainable competitive advantage of the
firm. The study examines the impact of strategic human resource management on tangible …

Consultative participation is a process where employees provide inputs but managers retain
control over the final targets. According to the latest research in accounting, it has no …