Is it possible to control identities using performance management systems (PMSs)? This paper explores the theoretical fusion of management accounting and identity studies, providing a synthesised view of control, PMSs and identification processes. It argues that the effective use of PMSs...

Corporate social responsibility (CSR) is increasingly seen as an imperative for sustainable business and there is a growing literature on the effect of CSR on corporate reputation. Despite this, a pall of ambiguity and uncertainty remains around what CSR means and how it should be practiced....

Reports the results of a study which investigated the moderating role of managers’ value orientation towards innovation (VOI) on the relationships between managers’ organisational commitment and two management control features – decentralised organisational structure and budgetary...

Purpose – The constructs of relativism and absolutism have a significant role to play in the development of ethical theory; however, they are commonly simplified in their depictions and are philosophically more complex than we give them credit for. The purpose of this paper is to undertake an...

In 2008, a report was commissioned by the European Commission (EC) outlining various policy matters in the field of family business within the auspices of the European Union (EU). Family-owned businesses make a significant contribution to Australia's economic and social welfare. The EC report...

Abstract:The discussion of this paper is based on an empirical study conducted in February 2010 as the first stage of a comprehensive study on the understanding and management of intangible resources by senior managers of international container lines and their agents based in Sri Lanka....

The 27th SUERF Colloquium in Munich in June 2008: New Trends in Asset Management: Exploring the Implications was already topical in the Summer of 2008. The subsequent dramatic events in the Autumn of 2008 made the presentations in Munich even more relevant to investors and bankers that want to...

For obvious reasons, researchers and policy-makers alike have an interest in assessing the performance of small firms as well as in understanding the factors that contribute to it. Attaining such knowledge is not a trivial undertaking. Researchers have pointed out that the performance of small...

Business ventures are started by individuals and teams with very different backgrounds and motivations, pursuing business ideas of very variable inherent quality in environments that also show tremendous variability. As a result it is difficult to arrive at broadly valid generalizations, and...

Fundraising is a field misunderstood in public perception (Giving Australia 2005) yet fundraisers are arguably critical change agents in Australian society. Debate continues around aspects of whether fundraising is an industry or a profession, fulfilling the agreed criteria of a codified body of...