This paper examines the justifications management accountants give of their role and position in organizations. We identified four main arguments : their position in the circuit of information, their expertise in accounting and finance, the position given by senior management and their role as...

The Internet-driven electronic marketplace (IEMP) has been presented as a way to enhance collaboration between buyers and suppliers while generating significant advantages for both parties. Nevertheless, the introduction of Online Reverse Auctions (ORA) in the negotiation process has been...

Small entrepreneurs in poor countries achieve relatively high marginal returns to capital but show only low re-investment rates. The literature is rather inconclusive about the possible causes. We explore whether ‘forced redistribution’, i.e. abusive demands by the kin, affects the...

This paper highlights the role of capital outflows in creating periods of turbulence by forcing emerging economies to raise massive funds abroad. First, we present stylised facts related to the capital outflows from the emerging economies. Then, we carry out a breakdown of the balance of...

To prepare for the first Kyoto Protocol commitment period (from 2008 to 2012) it decided to set up a European market for trading carbon dioxide by 2005. The volumes traded on this market and the solidity of its institutional foundation rapidly made it the epicentre of the global carbon market....

Drawing on postcolonial studies of management, this article highlights the importance of adopting a contextualized approach to hybridization processes that, first, takes into account the importance of the historical and cultural contexts from which hybridity emerges and, second, helps to...

Recent research has highlighted the importance of trust in building and maintaining business relationships. This research addresses these findings and utilizes Macneil’s norm theory to develop a model illu strating the mediating role of trust in buyer-seller relationships and compare it to the...

Studies of information systems1 have largely neglected, despite their great importance, such relevant information technologies as B2B online reverse auctions (ORAs).2 In an attempt to make up for this neglect, we provide an empirical application of the extent to which the IS discipline has the...