From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in the United-States. Notwithstanding the cultural...

In order to further develop the theoretical basis of environmental management accounting (EMA), a contingency perspective is used in this paper to explain the initial implementation and design of EMA in firms, based on internalities as well as externalities. Nine variables have been identified...

A long-standing question in the organizations literature is whether firms are better-off by using simple or complex representations of their task environment. We address this question by developing a formal model of how firm performance depends on the process by which firms learn and use...

The forces and systems, which shape the available supply, composition and flow of talent into and out of organisations today have become increasingly complex and fluid. Most firms today extend their operations across regions and many compete globally, existing within one or more external...

The increasing presence of women in upper echelon positions draws attention to the possible effects of executive gender on corporate decisions and actions. In this study, we formulate theory about the impact of CFO gender on financial misreporting to generate two key insights. First, we...

Following the European Council (Article 50) on 22 March 2019, any reference in the documents published in this Package to 30 March 2019, 00:00h (CET) as the withdrawal date must be read as referring to 13 April 2019, 00:00h (CET). On 22 March 2019, the European Council (Article 50) decided, in...