A lean strategy is rapidly becoming the dominant paradigm in manufacturing. Kennedy and Widener (2008) use a case study to develop a theoretical framework of management accounting and control practices for firms following a lean manufacturing strategy. We build on Kennedy and Widener (2008) by...

Policymakers often question whether not-for-profit (NFP) hospitals provide enough charity care to justify tax advantages. In 1993, Texas enacted legislation requiring NFP hospitals to provide certain community benefits at levels set forth in specific criteria to retain tax-exempt status; this...

Organizations are reorganizing into collaborative subunits or teams in order to generate innovative ideas and stay ahead of the competition. Traditional control systems were established to direct employees and prevent control problems, such as fraud or theft, and were designed for vertically...

Attention focusing on intangible forms of capital is increasing in both research and practice. Lev and Zambon (2003) write in the introduction of a special issue of the European Accounting Review , “We strongly believe that intangibles are the major drivers of company growth” (p. 597)....

Research teams in an Australian biotechnology field : how intellectual property influences collaboration / Melissa Marot, John W. Selsky, William Hart, Prasuna Reddy -- Striving for a new ideal : a work environment to energize collaborative capacity across east and west boundaries / Jill Nemiro,...

This study examines the roles of organizational justice and trust in a specific type of management control system (MCS), gain-sharing. According to the proposed theory, employee perceptions involving the procedural and distributive justice of the gain-sharing plan influence employee trust in...

Innovation has become one of the primary core competencies of effective organizations. It leads to changes in products, services, organizational design, processes, strategies, and the systems that support them. It occurs when someone has an idea, shares it with others, and all find ways to turn...

Economic theory suggests that multiple financial and non-financial measures (i.e., a strategic performance measurement system "SPMS") be used in compensation contracting to properly direct employees' attention and motivate behavior aligned with organizational goals. Conversely, linking...