Information asymmetries may create problems in developing both the balanced scorecard (BSC) targets and weights. In practice, the process of assigning weights to performance measures can be challenging in terms of reaching a consensus between top management and divisional managers. In this...

Purpose – The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption. Design/methodology/approach – The process of innovation in...

We report on a questionnaire survey of audit firms and listed companies in the Kingdom of Bahrain to investigate the perceptions on the issue of auditors' independence with regard to rendering non-audit services (NAS). Our survey results of auditors and client executives support the proposition...

In a rapidly changing information technology environment, accountants' organisational roles and skill requirements are also changing. This study examines the changing dimensions of accountants' roles and functions, using a survey of 36 companies in the Kingdom of Bahrain. We surveyed accountants...

We report on a questionnaire survey of audit firms and listed companies in the Kingdom of Bahrain to investigate the perceptions on the issue of auditors' independence with regard to rendering non-audit services (NAS). Our survey results of auditors and client executives support the proposition...

In a rapidly changing information technology environment, accountants' organisational roles and skill requirements are also changing. This study examines the changing dimensions of accountants' roles and functions, using a survey of 36 companies in the Kingdom of Bahrain. We surveyed accountants...

This study provides theory and field evidence on the social process of hardening soft accounting information to make it persuasive for planning organizational change. Accounting information intended to support organizational change is often soft, that is, there is lack of interpersonal agreement...