International Journal of Accounting & Information Management: Volume 15 Issue 2

A framework to integrate the enterprise domain ontology and organizational change application domain

George Joseph, Asha George

The purpose of this paper is to provide a generalized framework that illustrates the potential for the resources, events and agents (REA) model to integrate business strategy and…

Testing static tradeoff against pecking order models of capital structure in Japanese firms

Rongrong Zhang, Yoshio Kanazaki

The purpose of this paper is to test static tradeoff against pecking order models of capital structure in Japanese firms.

An examination of Australian gold mining firms’ exposure over the collapse of gold price in the late 1990s

Victor Fang, Chien‐Ting Lin, Warren Poon

The purpose of this study is to examine the exposures of Australian gold mining firms in the highly volatile period from 1995 to 2000. This period has been characterized by…

Strategic responses to institutional pressures, and success in achieving budget targets: A survey at a multinational company

Fábio Frezatti, Andson Braga de Aguiar, Amaury José Rezende

The purpose of this paper is to provide an integrated model to understand and act on the institutionalization process into a company.

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