Purpose – The purpose of this paper is to investigate the transition of the accounting systems from cash based to accrual based, in Thai public universities. The focus is on the factors both influencing and affecting the accounting change. Design/methodology/approach – This study takes a...

Purpose – The purpose of this paper is to examine the recent accounting regulations designed to facilitate international harmonization in Vietnam and to show how Vietnam developed an accounting system that harmonizes with international standards while preserving macroeconomic control....

Purpose – As one of the co‐authors of the first academic research papers published in a major accounting research journal on the subject of the balanced scorecard, the author was asked to reflect on his experiences with research in this area over the last 12 years since that first paper was...

Purpose – The purpose of this paper is to explore the contribution made by the balanced scorecard (BSC) in regaining the practice relevance of management accounting research. Design/methodology/approach – Using discourse analysis, the paper investigates the speech genre in use in main BSC...

Purpose – The purpose of this paper is to speculate on the potentials of the system dynamics methodology to contribute to the balanced scorecard (BSC) design and implementation by producing a detailed causal relationships model that links strategic and operational objectives in a more accurate...

Purpose – The purpose of this paper is to provide the author's insights about five papers written in this volume about his published work on the balanced scorecard (BSC). Design/methodology/approach – The author's comments are based on his personal writing, teaching, speaking about, and...