Although the introduction of a number of successful management accounting innovations over the past few decades has generated a vast amount of research, we have limited knowledge about how the diffusion of innovations is affected by the interplay between characteristics of adopters and...

Purpose – The purpose of this paper is to investigate the association between annual report human capital (HC) disclosures and HC management practices. Design/methodology/approach – The paper used two sets of data. Disclosure data were collected from annual reports. Data on management...

Recent research implies that the association between competition intensity and management accounting system (MAS) design varies with the type of competition involved, depending on the purpose of the MAS in focus. This study finds that competition intensity can be positively or negatively...