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Content
November 2018, Volume 14, Issue 4
- 473-491 Value relevance of accounting information: an emerging country perspective
by Bismark Badu & Kingsley Opoku Appiah - 492-512 Being a management accountant in a shared services centre
by Lauri Lepistö & Justyna Dobroszek & Sinikka Moilanen & Ewelina Zarzycka - 513-534 A demographic and psychometric assessment of the Connor-Davidson resilience scale 10 (CD-RISC 10) with a US public accounting sample
by Kenneth J. Smith & David J. Emerson & Michael A. Schuldt
September 2018, Volume 14, Issue 3
- 250-272 Accountants’ satisfaction following unification of Canadian accounting bodies
by Tamaishwar Looknauth & Charles H. Bélanger - 273-290 Understanding crowdfunding for business funding – a legal and platform review
by Daniel H. Boylan & Diane Nesson & Jamie Philipps - 291-313 Sensemaking and sensegiving
by Matthias Georg Will & Ingo Pies - 314-337 Beyond budgeting: review and research agenda
by Dai Huu Nguyen & Christine Weigel & Martin R.W. Hiebl - 338-362 Audit firms and industry specialization in an emerging economy
by Karim Hegazy & Mohamed Hegazy
June 2018, Volume 14, Issue 2
- 120-137 ERP systems and management accounting
by Gary Spraakman & Winnie O’Grady & Davood Askarany & Chris Akroyd - 138-166 Sustainability performance measurement inside academia
by Caterina Cavicchi & Emidia Vagnoni - 167-187 Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant
by Steen Nielsen - 188-215 The adoption and benefits of life cycle costing
by Thorsten Knauer & Katja Möslang - 216-233 Forming and transforming shared services: the performativity of management devices
by Daniel Harritz - 234-247 Implementation of accrual accounting by Malaysian federal government
by Suhaiza Ismail & Siti Alawiah Siraj & Shahril Baharim
March 2018, Volume 14, Issue 1
- 9-32 Power relations in organizational change: an activity-theoretic perspective
by Frank Schirmer & Silke Geithner - 33-60 Objective environmental conditions and perceived environmental uncertainty
by Martin Weiss & Christina Wittmann - 61-79 Entrepreneurial initiatives as a microfoundation of dynamic capabilities
by Christian A. Mahringer & Birgit Renzl - 80-98 From entity to process: toward more process-based theorizing in the field of organizational change
by Matthias Wenzel & Jochen Koch - 99-116 Financing organizational changes from without
by Marta Lenartowicz
November 2017, Volume 13, Issue 4
- 450-470 The impact of legislation on the internal audit function
by Kevin K. Jones & Richard L. Baskerville & Ram S. Sriram & Balasubramaniam Ramesh - 471-491 The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance
by Abolfazl Amanollah Nejad Kalkhouran & Bahareh Hossein Nezhad Nedaei & Siti Zaleha Abdul Rasid - 492-519 Accrual and real-based earnings management by UK acquirers
by Talie Kassamany & Salma Ibrahim & Stuart Archbold - 520-547 Institutional logics perspective in management control research
by Sujeewa Damayanthi & Tharusha Gooneratne - 548-567 Using management control to understand public sector corporate governance changes
by Laurence Ferry & Thomas Ahrens - 568-580 Disclosure effects of the PCAOB part II reports
by Ifeoma Udeh
September 2017, Volume 13, Issue 3
- 310-330 Institutional contradictions and change of organisations and accounting
by Sof Thrane & Lars Balslev - 331-358 Greenhouse gas disclosures by Chinese power companies: trends, content and strategies
by Mahmood Ahmed Momin & Deryl Northcott & Mohammed Hossain - 359-380 Explaining the inconsistent results of the impact of information technology investments on firm performance
by Ashraf Khallaf & Mohamed Aboelhamd Omran & Taha Zakaria - 381-409 The role of management accounting in international entrepreneurship
by Christine Mitter & Martin R.W. Hiebl - 410-424 The effect of diagnostic and interactive uses of management control systems and managerial coaching on reflection in teams
by Makoto Matsuo & Takami Matsuo - 425-448 Comprehensive performance measurement and management – innovativeness and performance through reflective practice
by Juhani Ukko & Sanna Hildén & Minna Saunila & Kati Tikkamäki
June 2017, Volume 13, Issue 2
- 162-187 Accounting logics as a challenge for ERP system implementation: a field study of SAP
by Rafael Heinzelmann - 188-215 Eco-control change and environmental performance: a longitudinal perspective
by Jean-Francois Henri & Marc Journeault & Carl Brousseau - 216-238 CFO and finance function: what matters in value creation
by Laura Zoni & Federico Pippo - 239-261 Tensions in managerial attention in a company in crisis
by Anatoli Bourmistrov & Katarina Kaarbøe - 262-281 Drivers of management accounting adaptability: the agility lens
by Ogan M. Yigitbasioglu - 282-308 Changing control and accounting in an African gold mine
by Mathew Tsamenyi & Trevor Hopper & Shahzad Uddin
March 2017, Volume 13, Issue 1
- 2-24 Management control systems
by Sophia Su & Kevin Baird & Herb Schoch - 25-43 Management accounting networks in corporate processes – a cross-national study
by Christoph Endenich & Rouven Trapp & Michael Brandau - 44-64 Workarounds in an SAP environment: impacts on accounting information quality
by Dawna Drum & Aimee Pernsteiner & Adam Revak - 65-84 The changing IFRS debate in the USA: a rejoinder
by Minga Negash & Andrew Holt & John Hathorn - 85-111 Chief financial officer (CFO) characteristics and ERP system adoption
by Martin R.W. Hiebl & Bernhard Gärtner & Christine Duller - 112-130 Microfinance accountability in Cameroon: a cure or a curse for poverty alleviation?
by Fidelis Kedju Akanga - 131-160 Emerging diversity in management accounting research
by Lili-Anne Kihn & Salme Näsi
November 2016, Volume 12, Issue 4
- 434-471 Drivers and semantic properties of intellectual capital information in sell-side analysts’ reports
by Subhash Abhayawansa & James Guthrie - 472-503 The drivers of a superior’s trust formation in his subordinate
by Christian Nitzl & Bernhard Hirsch - 504-521 Role of management devices in enacting strategy – case study of Shared Service Centre
by Daniel Harritz - 522-546 Risk management–control system interplay: case studies of two banks
by Alexander Rad - 547-567 Modernizing public services: subtle interplays of politics and management
by Michela Arnaboldi & Irvine Lapsley & Martina Dal Molin - 568-589 We are much more than watchdogs:
by Danielle Morin & Mouna Hazgui - 590-613 The effect of a budget-based incentive compensation scheme on job performance
by Vincent K. Chong & Maggie B.C. Law - 614-635 Project control: an exploratory study of levers of control in the context of managing projects
by Davar Rezania & Ron Baker & Ruben Burga
September 2016, Volume 12, Issue 3
- 254-280 Transparency and accountability lost?
by Mattias Haraldsson - 281-324 Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework
by Patricia Martyn & Breda Sweeney & Emer Curtis - 325-350 Disclosure practices and governance quality: evidence from micro finance institutions
by Kamran Ahmed & Rakib Khan - 351-385 Integrative contingency-based framework of MCS: the case of post-secondary education
by Carol Pomare & Anthony Berry - 386-407 The valuation of fixed assets in Norwegian health care: an account of change agent struggle
by Katarina Kaarbøe & Anne Robbestad - 408-431 Management controls for minimising risk in public-private partnerships in a developing country
by Ranjith Appuhami & Sujatha Perera
June 2016, Volume 12, Issue 2
- 106-128 Influence of institutional pressures on performance measurement systems
by Rahat Munir & Kevin Baird - 129-151 The role of senior managers’ use of performance measures in the relationship between decentralization and organizational performance
by Sirilak Bangchokdee & Lokman Mia - 152-176 Collective identity, institutional logic and environmental management accounting change
by Marko Järvenpää & Aapo Länsiluoto - 177-202 From scientific to activity based office management: a mirage of change
by Lee D. Parker - 203-222 Understanding why the role of accounting is unchanged in Indonesian public hospitals
by Heru Fahlevi - 223-251 Institutional entrepreneurship and change
by Viktor Hugo Elliot
March 2016, Volume 12, Issue 1
- 8-23 An “adhocracy” of stakeholders, the case of ADSA in France (Essonne)
by Phillipe Naszalyi & Arnaud Slama-Royer - 24-49 The big leap: a story of the public accounting firm that wanted to become a cooperative
by Stéphane Jaumier - 50-74 Financial instruments and equity structures for raising capital in co-operatives
by Elena Alexandra Mamouni Limnios & John Watson & Tim Mazzarol & Geoffrey N. Soutar - 75-102 Socializing accounting practices in governing boards: dairy co-operatives down-under
by Karen VanPeursem & Kevin Old & Stuart Locke
November 2015, Volume 11, Issue 4
- 430-454 Mitigating inefficiencies in budget spending: evidence from an explorative study
by Alexandra Rausch & Friederike Wall - 455-475 Changes in ownership forms and role of institutional investors in governing public companies in Malaysia
by Hairul Azlan Annuar - 476-502 Management accounting change: critical review and a new contextual framework
by Nizar Mohammad Alsharari & Robert Dixon & Mayada Abd El-Aziz Youssef - 503-526 Interactions of rules and routines: re-thinking rules
by João Oliveira & Martin Quinn - 527-545 Management control for gender mainstreaming – a quest of transformative norm breaking
by Eva Elisabeth Wittbom - 546-572 Empirical investigation of balanced scorecard’s theoretical underpinnings
by Christos Sigalas - 573-606 Management accounting and management control in family businesses
by Daniel Senftlechner & Martin R. W. Hiebl
September 2015, Volume 11, Issue 3
- 301-332 Corporate environmental sustainability disclosures and environmental risk
by Michael Dobler & Kaouthar Lajili & Daniel Zéghal - 333-361 Gatekeepers of sustainability information: exploring the roles of accountants
by Stefan Schaltegger & Dimitar Zvezdov - 362-383 Environmental Management Accounting (EMA) for environmental management and organizational change
by Nuwan Gunarathne & Ki-Hoon Lee - 384-405 Associations between organisations’ motivated workforce and environmental performance
by Kirsten Rae & John Sands & David Leslie Gadenne - 406-428 The potential for environmental management accounting development in China
by Wei Qian & Roger Burritt & Jin Chen
June 2015, Volume 11, Issue 2
- 162-174 Leasing: reducing the game of hiding risk
by Natalie Tatiana Churyk & Alan Reinstein & Gerald Harold Lander - 175-192 To be or not to be – auditors’ ability to signal going concern problems
by Torbjörn Tagesson & Peter Öhman - 193-214 Successful organizational change through win-win
by Matthias Georg Will - 215-246 Developing a performance measurement model for agricultural extension agents
by Ahmed Abdel-Maksoud & Bahgat Abdel-Maksoud - 247-268 Explaining the variation in adoption rates of the information content of environmental disclosure
by Even Fallan - 269-294 Market reaction to enterprise applications: a multicultural perspective
by Ana C. Silva & Oswaldo Lorenzo & Gonzalo Arturo Chavez
March 2015, Volume 11, Issue 1
- 2-23 Material legitimacy
by John Dumay & Geoff Frost & Cornelia Beck - 24-46 Controllers as business partners in managerial decision-making
by Sebastian Wolf & Barbara E. Weißenberger & Marius Claus Wehner & Rüdiger Kabst - 47-72 A configuration approach to management control systems design in service organizations
by Sofiah Md. Auzair - 73-95 Think (not so) straight, talk (not so) straight
by Timothy J. Fogarty - 96-129 Accounting firm partners to public corporation employees
by Mark Edward Pickering - 130-159 Management control and leadership styles in family business
by Sujoko Efferin & Monika S. Hartono
October 2014, Volume 10, Issue 4
- 431-465 The balanced scorecard’s missing link to compensation
by Oana Alexandra Albertsen & Rainer Lueg - 466-485 The balanced scorecard and the construction of a management control discourse
by Will Seal & Linna Ye - 486-515 Exploring the blurred nature of strategic linkages across the BSC
by Francesca Francioli & Lino Cinquini - 516-539 Balanced scorecard and controllability at the level of middle managers – the case of unintended breaches
by Morten Jakobsen & Rainer Lueg - 540-566 Functional fixation and the balanced scorecard
by Joachim Schauß & Bernhard Hirsch & Matthias Sohn
August 2014, Volume 10, Issue 3
- 266-287 Transfer pricing: aligning the research agenda to organizational reality
by Christian Plesner Rossing & Carsten Rohde - 288-313 Compromise and avoidance: the response to new legislation
by Mattias Haraldsson & Torbjörn Tagesson - 314-337 Financial disclosure and performance of microfinance institutions
by Shakil Quayes & Tanweer Hasan - 338-354 Harmonization of management accounting in health care
by Hannele Kantola - 355-381 Stakeholder prioritisation by Mayors and CEOs in infrastructure asset decisions
by Pavithra Siriwardhane & Dennis Taylor - 382-408 Mobility and structural change through traumatic organizational events
by R. Drew Sellers & Timothy J. Fogerty & Larry M. Parker - 409-423 Beyond Budgeting and change: a case study
by Niels Sandalgaard & Per Nikolaj Bukh
May 2014, Volume 10, Issue 2
- 174-189 The effects of national culture on managers' attitudes toward business ethics
by John O. Okpara - 190-215 Has the AICPA changed the accounting profession for better or worse?
by Nicholas Koumbiadis & Ganesh M. Pandit - 216-228 An examination of the ethical discourse of the US public accounting profession from a Foucaultian perspective
by C. Richard Baker - 229-243 An empirical research about whistleblowing behavior in accounting context
by Turhan Erkmen & Arzu Özsözgün Çalışkan & Emel Esen - 244-262 Tax evasion and compliance; from the neo classical paradigm to behavioural economics, a review
by Titos Ritsatos
February 2014, Volume 10, Issue 1
- 2-21 Networks in knowledge-intensive industry: the case of a regional accountants' network
by Ruvendra Nandan & Susan Ciccotosto - 22-48 Impact of accounting software utilization on students' knowledge acquisition
by Emilio Boulianne - 49-82 Institutional antecedents of principle-based corporate governance practices
by Krishna Reddy & Umesh Sharma - 83-115 Manufacturing strategy and organisational performance
by Lokman Mia & Lanita Winata - 116-149 Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing
by Md Khokan Bepari & Sheikh F. Rahman & Abu Taher Mollik - 150-161 Significant reforms in public sector audit – staying relevant in times of change and challenge
by Des Pearson
October 2013, Volume 9, Issue 4
- 380-407 The development of accounting calculations as chronological network effects
by Sumitaka Ushio & Yasuyuki Kazusa - 408-426 Using profit information for production management: evidence from Japanese factories
by Kohei Arai & Hirotsugu Kitada & Keisuke Oura - 427-447 Transition of buyer-supplier relationships in Japan
by Takaharu Kawai & Junya Sakaguchi & Nobumasa Shimizu - 448-470 A longitudinal case study of target cost management implementation at a shipbuilding company
by Kenji Yasukata & Eisuke Yoshida & Ichiro Yamada & Keisuke Oura - 471-489 Influence of fundraising infeasibility on accounting changes
by Chie Sawanobori
September 2013, Volume 9, Issue 3
- 248-279 Utilising narrative to improve the relevance of intellectual capital
by John Dumay & Robin Roslender - 280-303 The persistence of delegitimated structures
by Ken Ogata & Gary Spraakman - 304-321 Change within institutional theory: towards a framework of coping with change
by Tjandra Börner & Bernard Verstegen - 322-335 Legal penalty for fraud and CEO turnover
by Nana Yamfo Amoah - 336-369 Strategic management accounting practices in hospitals
by Maik Lachmann & Thorsten Knauer & Rouven Trapp
May 2013, Volume 9, Issue 2
- 112-118 Routine and change: the role of management accounting and control
by Lisa Jack & Julia Mundy - 119-154 The changing role of management accounting in the transition from a family business to a non‐family business
by Martin R.W. Hiebl & Birgit Feldbauer‐Durstmüller & Christine Duller - 155-187 The development of MCS packages – balancing constituents' demands
by Erik R. Strauss & Pascal Nevries & Juergen Weber - 188-205 Shared service centres and the role of the finance function
by Will Seal & Ian Herbert - 206-236 Subjectivities and micro‐processes of change in accounting practices: a case study
by Annick Ancelin‐Bourguignon & Olivier Saulpic & Philippe Zarlowski
March 2013, Volume 9, Issue 1
- 4-25 Research productivity of accounting academics in changing and challenging times
by Debbie Wills & Gail Ridley & Helena Mitev - 26-49 Cultural impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting Standards
by Alan Combs & Martin Samy & Anastasia Myachina - 50-73 Management accounting change in an Egyptian organization: an institutional analysis
by Mayada A. Youssef - 74-98 Shared service centres and management control structure change
by Reinald A. Minnaar & Ed G.J. Vosselman
October 2012, Volume 8, Issue 4
- 458-474 Balancing the scorecard through academic accounting research: opportunity lost?
by Steve Salterio - 475-489 The politics of the balanced scorecard
by Sven Modell - 490-510 The rise of the balanced scorecard! Relevance regained?
by Hanne Nørreklit & Lennart Nørreklit & Falconer Mitchell & Trond Bjørnenak - 511-527 The balanced scorecard: subjects, concept and objects – a commentary
by Niels Dechow - 528-538 The causal relationships between performance drivers and outcomes
by Federico Barnabè & Cristiano Busco - 539-545 The balanced scorecard: comments on balanced scorecard commentaries
by Robert S. Kaplan
September 2012, Volume 8, Issue 3
- 249-256 Accounting's role in promoting social change: a guest editorial
by Janice Bell & Zahirul Hoque - 257-285 Institutionalization of accrual accounting in the Indonesian public sector
by Harun Harun & Karen Van Peursem & Ian Eggleton - 286-309 Management accounting change and sustainability: an institutional approach
by Paulina Arroyo - 310-339 Does governance culture exist and can it be mandated?
by Mindell Reiss Nitkin - 340-363 Financial auditors and environmental matters: drivers of change to current practices
by Christina Chiang & Deryl Northcott - 364-385 The impact of an Integrated Financial System implementation on accounting profiles in a public administration
by Catherine Equey Balzli & Bernard Morard - 386-402 The influence of transformational leadership on job satisfaction
by Yi‐Feng Yang & Majidul Islam - 403-430 Thai public universities: modernisation of accounting practices
by Phetphrairin Upping & Judy Oliver - 431-451 International harmonization and national particularities of accounting
by Nguyen Cong Phuong & Tran Dinh Khoi Nguyen
June 2012, Volume 8, Issue 2
- 136-159 Learning and the loosely coupled elements of control
by Sinikka Moilanen - 160-185 Were regulatory changes in reporting “abnormal items” justified?
by Robyn Cameron & Natalie Gallery - 186-209 Changing practice in accounting for service charges in commercial property
by Andrew Holt & Timothy Eccles & Peter Bond - 210-235 The influence of sustainability performance management practices on organisational sustainability performance
by David Gadenne & Lokman Mia & John Sands & Lanita Winata & George Hooi
March 2012, Volume 8, Issue 1
- 4-40 Tracking the professional identity changes of an accountancy institute
by Mary Low & Howard Davey & Janet Davey - 41-61 Strategies for change: adaptation to new accounting conditions
by Eric D. Carlström - 62-84 A study of sustainability verification practices: the French case
by Claire Gillet - 85-119 Publicly owned accounting firm consolidators: executive benefit expectations
by Mark Edward Pickering
November 2011, Volume 7, Issue 4
- 316-336 The evolutionary adoption framework: explaining the budgeting paradox
by André de Waal & Miriam Hermkens‐Janssen & Arco van de Ven - 337-357 Routines in management accounting research: further exploration
by Martin Quinn - 358-390 Strategic management accounting and the strategising mindset in an English higher education institutional context
by Khaled Hutaibat & Larissa von Alberti‐Alhtaybat & Khaldoon Al‐Htaybat - 391-407 Exploring a local council's change to an outcome measurement regime
by Chia Yie Tan & Beverley R. Lord & Russell Craig & Amanda Ball
September 2011, Volume 7, Issue 3
- 212-236 How do controllers and managers interpret budget targets?
by Lili‐Anne Kihn - 237-258 Reforms and accounting system changes
by Inger Johanne Pettersen & Kari Nyland - 259-277 What determines ABC success in mature sites?
by Suzanne Byrne - 278-305 Creating a global network of shared service centres for accounting
by Jan Lindvall & Einar Iveroth
June 2011, Volume 7, Issue 2
- 108-131 Trait‐based conformity in reporting of selling, general and administrative expenses
by Walter Aerts & Tom Van Caneghem - 132-157 The effects of perceived business uncertainty, external consultants and risk management on organisational outcomes
by Nava Subramaniam & Paul Collier & Michelle Phang & Gary Burke - 158-189 The use of graphics in promoting management ideas
by Clinton Free & Sandy Q. Qu - 190-198 The Australian National Greenhouse and Energy Reporting Act and its implications for accounting practice and research
by Sumit Lodhia
March 2011, Volume 7, Issue 1
- 5-32 Organizational change: in search of the golden mean
by Jesse Dillard & Rodney Rogers & Kristi Yuthas - 33-56 Managing performance at the top: a balanced scorecard for boards of directors
by Deryl Northcott & Janine Smith - 57-95 Effect of reorganization actions on the financial performance of small entrepreneurial distressed firms
by Erkki K. Laitinen
November 2010, Volume 6, Issue 4
- 404-435 Organizational and accounting change within the context of the environmental agenda
by Sónia Maria da Silva Monteiro & Beatriz Aibar‐Guzmán - 436-459 Managing and measuring employee health and wellbeing: a review and critique
by Mikael Holmgren Caicedo & Maria Mårtensson & Robin Roslender - 460-476 Organisational change and innovation in small accounting practices: evidence from the field
by Manzurul Alam & Ruvendra Nandan - 477-504 Towards a better understanding of capital investment decisions
by Clive Emmanuel & Elaine Harris & Samuel Komakech
September 2010, Volume 6, Issue 3
- 300-329 A reflective analysis of the “new audit” and the public interest
by Timothy J. Fogarty & John T. Rigsby - 330-358 Strategic performance measurement systems and managers' understanding of the strategy
by Carmen Aranda & Javier Arellano - 359-388 Environmentally sensitive disclosures and financial performance in a European setting
by Voicu D. Dragomir
June 2010, Volume 6, Issue 2
- 180-199 Comparative research
by Catriona Paisey & Nicholas J. Paisey - 200-227 Collective action in the implementation of a “greener” performance measurement system
by Aapo Länsiluoto & Marko Järvenpää - 228-259 Strategic management accounting and business strategy: a loose coupling?
by Lino Cinquini & Andrea Tenucci - 260-280 Resisting compliance with IFRS goodwill accounting and reporting disclosures
by Tyrone M. Carlin & Nigel Finch
March 2010, Volume 6, Issue 1
- 5-8 Introduction to management controls and new organisational forms
by Mathew Tsamenyi & John Cullen - 9-26 An exploration of the use of interfirm cooperation and the financial manager's governance roles
by Rong Ding & Henri C. Dekker & Tom L.C.M. Groot - 27-51 Partner selection, partner behavior, and business network performance
by Klaus Moeller - 52-71 Outsourcing relationships: a case of accounting surveillance
by Bill Ryan & Alejandra Delgado‐Sanchez - 72-95 Exploring the involvement of management accounting in strategic decisions and control
by Michael Brandau & Andreas H. Hoffjan - 96-122 Management accounting as the inter‐organisational boundary
by Morten Jakobsen - 123-148 Management accounting in a learning environment
by Stefan Schiller - 149-169 Management controls and inter‐firm relationships: a review
by Juliana Meira & Nikos D. Kartalis & Mathew Tsamenyi & John Cullen
October 2009, Volume 5, Issue 4
- 444-471 The institutional pillars of management accounting function
by Marko Järvenpää - 472-489 Voluntarism versus regulation
by Even Fallan & Lars Fallan - 490-513 Exploring Russian central government accounting in its context
by Konstantin Timoshenko & Pawan Adhikari - 514-526 The role of internal auditors in ERP‐based organizations
by Haider H. Madani
September 2009, Volume 5, Issue 3
- 321-343 Reforming the Dutch water chain: how radical ambitions turned into a moderate pace of change
by Daniela Argento & G. Jan van Helden - 344-361 Does corporate disclosure policy change financial analysts' behaviour? Evidence from France
by Faten Lakhal - 362-389 Rationality, institutionalism and accounting change
by Wendy James