Mapping management accounting: graphics and guidelines for theory-consistent empirical research

J Luft, MD Shields - Accounting, organizations and society, 2003 - Elsevier
This paper provides a summary graphic representation (maps) of the theory-consistent
evidence about the causes and effects of management accounting, as presented in 275 …

Privatization: Implications of a shift from state to private ownership

M Radić, D Ravasi, K Munir - Journal of Management, 2021 - journals.sagepub.com
Privatization—defined here as the transfer of ownership of state-owned organizations to
private parties—has attracted the attention of scholars across multiple fields. Privatization …

Constructing and contesting legitimacy and accountability in polycentric regulatory regimes

J Black - Regulation & governance, 2008 - Wiley Online Library
The legitimacy and accountability of polycentric regulatory regimes, particularly at the
transnational level, has been severely criticized, and the search is on to find ways in which …

Doing qualitative field research in management accounting: Positioning data to contribute to theory

T Ahrens, CS Chapman - Accounting, organizations and society, 2006 - Elsevier
In this paper we argue that theory, method, methodology, and knowledge gains in qualitative
field studies are intertwined through the ongoing hypothesis development in the field. We …

Public sector to public services: 20 years of “contextual” accounting research

J Broadbent, J Guthrie - Accounting, Auditing & Accountability Journal, 2008 - emerald.com
The purpose of this paper is to review and critique the field of public sector accounting
research. Many nation states deliver essential public services. In recent times, many of these …

[書籍しょせき][B] The dynamics of employee relations

P Blyton, P Turnbull - 1998 - Springer
The second edition of The Dynamics of Employee Relations provides a thorough and up-to-
date analysis of the changes and underlying continuities occurring in employee relations. It …

Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs

S O'Leary - Accounting, Organizations and Society, 2017 - Elsevier
The aim of this study is to investigate the rights-based approach to development and how its
embedded promise of self-determination is enacted in the accountability relationships …

The Water Framework Directive: a new directive for a changing social, political and economic European framework

M Kaika - European planning studies, 2003 - Taylor & Francis
This article examines the intricate process of developing the European Union's Water
Framework Directive. It sees the Directive as a response to recent economic, political and …

Is the annual report an accountability medium? An empirical investigation into Italian local governments

I Steccolini - Financial Accountability & Management, 2004 - Wiley Online Library
What is the actual role of the local government annual report as an accountability medium in
the context of Italian public sector reforms? The empirical analysis, conducted on a sample …

Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysis

M Tsamenyi, J Cullen, JMG González - Management accounting research, 2006 - Elsevier
This paper reports on the results of an intensive case study that investigated changes in the
accounting and financial information system of a large Spanish electricity company …