Compliance with accounting standards is a major issue in Europe and elsewhere. Research on the horizontal dimension shows non-compliance even though financial reports state compliance and auditors concur. The vertical dimension is more relevant to discover the extent and reasons for...

This study examines the interaction between two dimensions of budgetary participation and environmental dynamism on perceptions of budget effectiveness in multinational companies. Unique features are dichotomies of: (i) domestic and foreign subunits; (ii) two dimensions of budget participation,...

Reporting of environmental information along with financial information has become an important research topic. Research to date has focused on the nature of the information reported by companies. This study extends prior research by examining the inclusion of environmental information by...

Healthcare systems are under pressure to adopt contemporary management practices including activity-based costing (ABC). This paper reports an intensive case study of the design of an ABC system in a newly-organised public foundation hospital in Spain. The study covered several years and was...

New public management rhetoric calls for greater accountability of activities of governmental subunits in order to enhance effectiveness. This call focuses on results control as a universal approach that is perceived to bring the benefits of private-sector management to the public sector. While...

ABSTRACT We investigate whether mandatory energy performance certificates of existing residential properties contribute to property price premiums after the implementation of the EU directive on the energy performance of buildings in the Swedish private housing market. Analysing mandatory energy...