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Bundling and diffusion of management accounting innovations— the case of the balanced scorecard in Sweden
(Elsevier, 2005)Most changes in accounting are the direct or indirect consequences of diffusion processes. A study of how management accounting innovations are being adjusted and bundled together with other ideas to facilitate entry into ... -
Human capital disclosures and management practices
(Emerald Group Publishing Limited, 2008)Purpose - The purpose of this paper is to investigate the association between annual report human capital disclosures and human capital management practices. Methodology - The paper used two sets of data. Disclosure ... -
The Impact of Competition and Uncertainty on the Adoption of Target Costing
(Elsevier, 2008)In recent years factors which may influence firms´ decisions to adopt target costing have been presented in the literature. These studies generally argue that target costing adoption rates positively correlate with the ... -
Intertwined Coordination Mechanisms in Interorganizational Relationships with Dominated Suppliers
(Elsevier, 2008)Contemporary business society shows many examples of industrial customers that manage their smaller, dependent suppliers by using bureaucratic mechanisms. The restrictions these control processes put on the suppliers´ ... -
The purchaser-provider split in principle and practice : experiences from Sweden
(Blackwell Publishing Ltd, 2004)