Journal of Accounting & Organizational Change: Volume 9 Issue 3

Utilising narrative to improve the relevance of intellectual capital

John Dumay, Robin Roslender

The intellectual capital (IC) paradigm appears to be stuck at a crossroads of relevance. This paper aims to explore a way forward by examining the power of IC narratives. The…

The persistence of delegitimated structures: Insights from changes to management accounting at the Hudson's Bay Company, 1670‐2005

Ken Ogata, Gary Spraakman

The purpose of this paper is to ascertain whether the deinstitutionalization of management accounting is better described using structuration theory (techniques are reproduced…

Change within institutional theory: towards a framework of coping with change

Tjandra Börner, Bernard Verstegen

In accounting literature, there is a strand of thought that is founded on the old institutional economics. One of the problems is that institutional theory can demonstrate…

Legal penalty for fraud and CEO turnover

Nana Yamfo Amoah

The purpose of this study is to investigate the relation between the size of the legal penalty for fraud and CEO turnover.

Strategic management accounting practices in hospitals: Empirical evidence on their dissemination under competitive market environments

Maik Lachmann, Thorsten Knauer, Rouven Trapp

The purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper…

Post-completion auditing of capital investments and organizational learning

Conflicting legitimations and pressures in performance measurement adoption, use and change in Finnish municipalities

Fourth Biennial Global Accounting and Organizational Change Conference 17-20 November 2014