Using institutional theory to interpret the role of management accounting in organizational change, the paper reports on a longitudinal empirical study of the implementation of an Activity-Based Costing (ABC) system in the Clearing Department of a UK-based multinational bank. Since the ABC...

Pro-active supply chain practices in manufacturing have been affected by general features of institutionalized reflexivity whereby production activities are disembedded by firms whose actions have been enabled by abstract systems such as accounting and quality management. A new consciousness of...

This paper examines the role that the management of green knowledge and the use of environmental intellectual capital play in the implementation process of green supply chain management (GSCM) practices in Greek manufacturing companies. Greece is one of the economies with low perceptions of...

In light of the growing complexity of globally dispersed, multi-tier supply chains; sustainable supply chain management (SSCM) has become instrumental in the quest for achieving sustainability compliance along the supply chain. This study investigates how sustainability capability develops...

This paper assesses the relative importance of alternative explanations for the rise in long-term interest rates in the United States from October 1993 to April 1994. Standard econometric models of the term structure are shown to have a structural break in the early 1980s. An important reason...

This paper identifies four approaches to resource allocation decisions in public services from the literature: a rational approach using devices such as budgets, cost-benefit analysis, statistical techniques, etc.; non-rational approaches such as satisficing, muddling through, and garbage can...

Management accounting provides a range of non-directive techniques that can be adopted, implemented and discarded at the organization's will. Management accounting is embedded in routines that satisfy the definition of dynamic capabilities because those routines aid organizations to achieve new...

Empirical work in labour economics has focused on rent sharing as an explanation for the observed correlation in cross-sections between wages and profitability. The alternative explanation of risk sharing between workers and employers has not been tested. Using a unique panel data set for four...