We examine the economic consequences of the mandatory adoption of IFRS in EU countries by showing which types of economies have the largest reduction in investment-cash flow sensitivity post-IFRS. We also examine whether the reduction in investment-cash flow sensitivity depends on firm size as...

The Labour Force Survey estimates that there are now well over a million women managers and administrators in Great Britain, accounting for over 11 per cent of all employed women[1]. This same survey reveals that 83 per cent of these women managers work within the service sector. Much of the...

The voluntary and not-for-profit sector accounts for an important and growing proportion of employment in the UK though it remains highly under-researched Rates of pay are often relatively low, necessitating forms of human resource management that emphasise non-financial means of eliciting...

The importance of management accounting systems (MAS) to organisations resides in their role in providing information for planning, controlling, evaluating performance, developing and improving competitive strategies and making decisions. Despite this multifaceted importance, little is known...

This thesis is concerned with the job satisfaction, motivation and performance of salespeople. Within this conceptual domain, the study examines the relationship between job-related expectations and the process of their fulfilment / nonfulfilment, in an attempt to account for differences in...

Aims and Background: In this retail sector study commissioned by OECD to inform the expert meeting on distribution services to be held on November 17 2010, the aims are to: * explain how and why the retail sector has internationalised its operations over the past two decades and the...

Following Roberts (1990) and Dent (1990). this study investigates the importance of complexifying the relationship between strategy and accounting. The genealogical approach of Hoskin et al (1997) provides inspiration as to the ways in which strategic discourse (itself promoted as a subject of...

Direct patient care requires knowledge sharing between clinical professionals. However, clinicians have often been suspicious of managers' motives, this lack of trust often resulting in reluctance to share knowledge for managerial purposes. Trust is one component of the psychological contract -...