Critical Theory has become an increasingly important source of insights for accounting researchers associated with the critical accounting project. Although the Critical Theory perspective is only one of many ways of seeing associated with the task of promoting greater awareness among all those...

Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far-reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers and...

Over the years there has been an accumulation of extensive research in management accounting. The traditional management accounting role of cost determination and financial control has been challenged and shifted to a more 'sophisticated' role of creating value through the development of 'new'...

Study of the development of strategic innovations highlights, first, the need to analyse strategy itself. Is strategy the rational lever through which top management achieves change and innovation? Or is it a much more diffuse and politically fractured force within organizations? This paper...

Accounting for the worth of employees has long posed a challenge to the accountancy profession. Despite the attention it has received over the past 30 years, the subject has failed to develop much in the way of practical applications and as a result it is effectively a non-issue today. This is...

From the early 1990’s, both the marketing and accounting disciplines have reported insightful and similar developments. In seeking to define and measure the marketing concept, research on ‘market orientation’ has highlighted the need for organization-wide information and action on...