Showing 1 - 10 of 175
This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...
Persistent link: https://www.econbiz.de/10010905279
This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...
Persistent link: https://www.econbiz.de/10010905312
The budget is being more and more criticized. Its abandonment is even suggested. This would be the failure of a management tool that was born in the 1930s and that had since a great success. It seems too early to tell whether this criticism will lead to its disappearance. However, we can...
Persistent link: https://www.econbiz.de/10011073164
What are the determinants of accounting and management control innovations diffusion ? This paper attempts to answer such a question by first giving a definition to the concept of managerial innovation. Second it compares the results of the study of the diffusion of three innovations of this...
Persistent link: https://www.econbiz.de/10011074607
Le budget est de plus en plus critiqué. Certains suggèrent même qu'il puisse être abandonné. Cela marquerait l'échec d'un outil apparu dans les années 1930 et qui avait connu un grand succès depuis. Il est encore trop tôt pour savoir si les critiques conduiront à sa disparition. Mais...
Persistent link: https://www.econbiz.de/10008532671
This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...
Persistent link: https://www.econbiz.de/10008572186
Le budget est de plus en plus critiqué. Certains suggèrent même qu'il puisse être abandonné. Cela marquerait l'échec d'un outil apparu dans les années 1930 et qui avait connu un grand succès depuis. Il est encore trop tôt pour savoir si les critiques conduiront à sa disparition. Mais...
Persistent link: https://www.econbiz.de/10008789630
This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...
Persistent link: https://www.econbiz.de/10008791136
The budget is being more and more criticized. Its abandonment is even suggested. This would be the failure of a management tool that was born in the 1930s and that had since a great success. It seems too early to tell whether this criticism will lead to its disappearance. However, we can...
Persistent link: https://www.econbiz.de/10008791471
This paper draws on Environmental Management Accounting (EMA) literature and cost driver theory to study the nature and role of environmental cost drivers. More specifically, two types of operations related to environmental protection were empirically examined: the removal of asbestos from...
Persistent link: https://www.econbiz.de/10008789319