Purpose – The purpose of this paper is to investigate the process of management accounting change within an Egyptian organization that implemented an extranet. Design/methodology/approach – Old institutional economic (OIE) theory and Hardy's model of power mobilisation are chosen as a...

Purpose: Exploiting the mandatory provision of integrated reporting in South Africa, this paper aims to investigate whether this regulatory switch from the conventional annual report is associated with differences in the level of textual risk disclosure (TRD). This paper also examines the...

Purpose: This paper aims to investigate whether UK public targets manage their earnings using real activities manipulation in the period prior to the announcement of a mergers and acquisition (M&A). It also examines whether the payment method in M&As affects the degree to which takeover targets...

Purpose – The purpose of this paper is to draw on a small‐scale study that investigated the relationships between the budget‐setting process and slack, and how budgetary, behavioural and contextual factors can affect this relationship, to reconceptualise the phenomenon of budgetary slack...