Purpose – This paper aims to explore whether internal context – decision-makers’ perception of characteristics of the information content – might predict the variation in adoption rates of different types of content, and whether innovation adoption theory might represent important...

This study questions whether the contradictory results from previous studies of gender and performance in accounting is because gender has no mutually homogeneous groups. A combination of gender and personality types will provide a more balanced picture of academic performance in...

In the present study a model based on trust relations and transaction cost analysis has been applied to explain the make‐or‐buy decision for accounting services. The present model of efficient boundaries, which combines the focus on trust relations with the transactional focus on frequency...

Legal tax planning instruments can be considered as rather complex innovations whose adoption requires knowledge and motivation. A set of interrelated hypotheses is derived from the adoption of innovations literature and is tested empirically. A LISREL causal modelling approach was used in...