Many studies on employee stock option plans state that the favorable accounting treatment, even if not declared, has often been one of the main reasons for this form of compensation. According to that view, professionals and scholars forecasted that recognition required by IFRS 2 would imply a...

Purpose This chapter focuses on how changes in management control systems in a manufacturing company could be affected by the interplay of institutional forces and power mobilization over an extended period of time (1946–1975). Methodology/approach The chapter is grounded in the ‘hybrid’...