Purpose This paper aims to discuss the alternative perspectives for studying management
accounting and organizational change. It provides a comprehensive basis for the research …

Background: Innovation is recognised as one of the most important determinant of
organisational performance. Yet, the results of studies that investigate the relationship …

Intangible assets, like patents and trademarks, are increasingly seen as the key to
competitive success and as the drivers of corporate profit. Moreover, they constitute a major …

Purpose–The purpose of this paper is to explain three additional parameters, namely
maqasid al‐Shariah, financial reporting, and legal documentation of contract for determining …

This book is about the relationship between corporate governance regimes and labor
management. It examines how finance and governance influence employment relationships …

In a recent issue of this journal, Argilés and Slof analysed the main features of the European
Farm Accountancy Database Network (FADN) against the backdrop of IAS 41, the new …

In advancing the 'professionalizing'claims, the UK accountancy bodies emphasise that their
members have command of practical and theoretical education, engage in ethical conduct …

This study investigates the sufficiency of turnover as a surrogate for demand for voluntary
audit and compares the determinants in the UK and Denmark. Empirical data for the study …

This paper explores the implications of language translation in accounting. It draws on
research on translation in other disciplines, and on insights from applied linguistics. It …

Large enterprises have been at the forefront of environmental management with active
participation in industrywide programs and adoption of a 'beyond compliance'approach. The …