Purpose – This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part...

Purpose – This paper sets out to investigate and critique the corpus of recent research into gender dimensions of strategic management and accounting processes with a view to establishing the current state of knowledge and offering both future research and policy implications....

Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and...

This paper examines the sources of competitive advantage from a cross-functional perspective and presents a dynamic, general model of the tangible and intangible factors that lead to superior firm performance. We argue that superior performance results from the development of a complex,...

In the current global economic environment, competition is becoming acute and complex, and rapid technological changes are shortening product lifecycles and the capacity of a company to generate new goods and services, or to improve them and distribute them as quickly as possible to markets....

On the international stage, public administration has become an essential factor, capable of providing a nation with the competitive advantage. Improving standards in local administration in our country has included not only a vigorous and sustained process of reform, but also a drive to...

Previous research identified that service providers are struggling with the transition phase. The aim of this research is to create a deeper understanding of the effects of service provider resistance to change on the duration of the transition phase. This paper presents the results from an...

Este trabajo se basa en analizar cómo las páginas web corporativas pueden ser una herramienta esencial para detectar tendencias por empresas o sectores, e incluso una fuente primaria de benchmarking. Gracias a esta técnica hemos podido averiguar los puntos clave en la dirección estratégica...

En el presente se propone como objetivo de investigación analizar los procesos de planificación y dirección estratégica que están emprendiendo las universidades públicas españolas, tanto en respuesta a retos o requisitos del entorno, como puede ser la adaptación al Espacio Europeo de...

For all Central and Eastern European countries, EU pre-accession period and the period immediately following accession, are marked by the instability of national economies, an economic decline, a worrying shortage of capital and a dangerously low rate of foreign investment. After completion of...