Prior research on accounting ethics has focused on the examination of an individual's moral reasoning capabilities and/or individual acts of unethical behavior. The relevance of such research is hampered, however, by the failure to recognize the importance of organizations to the ultimate...

Firms are increasingly turning to business intelligence (BI) systems to support their management control activities, while management accounting researchers are increasingly focused on studying beneficial roles of such systems. The extant research focusses on how performance-enhancing effects of...

While the use of computerized decision aids in accounting is widespread, little is known about the effects of decision aids on accounting decision making. However, prior research has often noted the difficulty in getting users to accept and rely upon decision aids (Rose, 2002). A primary area of...