Using institutional theory to interpret the role of management accounting in organizational change, the paper reports on a longitudinal empirical study of the implementation of an Activity-Based Costing (ABC) system in the Clearing Department of a UK-based multinational bank. Since the ABC...

Pro-active supply chain practices in manufacturing have been affected by general features of institutionalized reflexivity whereby production activities are disembedded by firms whose actions have been enabled by abstract systems such as accounting and quality management. A new consciousness of...

This paper explores the current debate about case studies in accounting education and accounting research and concludes that there is a potentially bigger role for case studies in furthering the alignment between accounting research, education and practice. It uses an empirically-researched,...

This paper explores the differences in tendencies toward using middle-of-the scale responses between Chinese and American managers in Sino-American International Joint Ventures when questionnaire instruments were administered with an explicit midpoint. Results demonstrate that Chinese and...