Research question- Is the failure of performance measurement systems (PMS) due to the crisis in itself or to a radical change in the paradigm that governs the world that has caused a loss of momentum? Motivation- In the era of recurrent/multiple crises, some researchers have signaled the...

Purpose: In accounting, several studied Arab countries are keen to acquire the dominant Western thinking categories that justify and normalize the exerted domination, especially when it comes to globalized practices. This paper aims to challenge this assumption by examining the dynamics of...

Purpose – This paper aims to address the tango market as a social institution by building on the notion of “globalization from below” as well as social capital theory to understand the market's dynamics as a part of the Barcelona grey economy and as one that supports immigration settlement...

Purpose The purpose of this paper is to model SME board configurations and then to examine empirically their diversity. Polarity in corporate board research around two primary tasks (control and service/strategy), neither captures comprehensively the range of SME board types, based on what they...

This study seeks to understand the understanding and attitude of Tunisian public accountants (TPA) of globalization through their social representations. Based on a sample of 214 Tunisian public accountants, we found that the TPA do not have common representations. For them, globalization is not...