This paper investigates the change in accounting quality when firms shift from a revenue-oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance-oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have...

Purpose: The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories...

The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories such as...