This paper contributes to the discussion of international convergence in management accounting, which has included only limited empirical data. Building on institutional theory, we have analysed cross-sectional field study data from a unique set of manufacturing companies in Brazil and Germany....

The international convergence of management accounting practices is widely discussed in the field of comparative management accounting research. Previous research has focused on the dissemination of particular management accounting techniques, triggered primarily by multinational companies that...

Three years have elapsed since Profit-related Pay (PRP) was introduced and it is of interest to review what was heralded as an exciting and ambitious initiative. The Government clearly wishes PRP to 'catch on' and the 1991 Budget provides that bonuses paid under the scheme are now completely...

This paper examines the behavioural consequences of charging/allocating central overheads to profit centres within a UK public sector institution. It is based on actual events at a UK university and the issues are set out in a case study format using correspondence from the profit centre manager...

<title>Abstract</title> The introduction of International Financial Reporting Standards (IFRS) in 2005 marked a significant departure from Germany's traditional financial accounting practices. This paper questions whether this change may have consequential effects on the distinctive traditional management...

Past research has traditionally argued that management control systems (MCSs) may present a hindrance to the creativity of innovation companies. This theoretical paper surveys the literature to focus an investigation on the MCSs of innovation companies. Within the object of control paradigm the...

Recent papers which have examined unit trusts have controlled either for a 'fund size effect' or for the 'small firms effect' in the investment portfolio. The contribution of this paper is an analysis of the 'small firms effect' whilst simultaneously controlling for the 'fund size effect'. We...