Purpose The purpose of the chapter is to contribute to the discussion as to whether some sort of regulation of professional accountants is warranted, by analysing whether professional qualification of accountants affects the provision of accounting services. Methodology/approach A survey method...

The paper investigates temporal relationships between leading drivers of success, non-financial outputs, and financial outcomes as suggested by the Balanced Scorecard. Based on a sample of 42 companies with a four-year survey data, we find partial confirmation of temporal causality between...

The pressure to remain competitive in a dynamic, global economy forces organizations to consider the results-based approach when deciding on investments in information technology (IT). Senior IT managers are convinced that they do create value and believe that if measured properly and with...