Literature reviews summarizing empirical planning studies often state that results of these studies are not comparable and not capable of being integrated. Hence, the progress of knowledge accumulation in this important field of management accounting research is constrained and some questions...

Numerous municipalities increasingly outsource services in municipal subsidiaries or go directly private. The article analyzes based on an empirical survey the organization, the planning and control techniques, the corporate governance, the structure of the incentive systems, the performance...

We analyze firms’ voluntary disclosure of intellectual capital in a setting of presentations to analysts and investors. Firms use presentations to analysts and investors as an additional means of reporting. Due to lesser restrictions of this kind of reporting and also due to the private...

Building on prior literature, determinants of disclosing a social report are examined. As such, reports prepared with the help of the guidelines developed by the Global Reporting Initiative (GRI) are used in this paper. The sample consists of STOXX Europe 600 firms. Thus, we are able to analyse...

In economies with a growing service sector, the importance of intangible assets like brands, customer relationships, and organizational capabilities is rapidly increasing, as is the importance of information and knowledge for the production of goods and services. New concepts in such areas as...