PurposeThe purpose of this paper is to show how entrepreneurial initiatives in organizations serve as a microfoundation of dynamic capabilities and, thus, foster change in organizations.Design/methodology/approachThis paper ...... hiện toàn bộ
PurposeThe purpose of this paper is: to explore the concept of finance shared service centres (SSCs) through an interpretive case study based on a structuration in organizational fields framework; to explore the implications for the finance function, in terms of how finance both drives change within the multi‐divisional org...... hiện toàn bộ
PurposeThe paper seeks to explore the extent of involvement of management accounting in strategic inter‐organizational decisions and control in the context of offshoring of services.Design/methodology/approachFor the present study...... hiện toàn bộ
PurposeThe purpose of this paper is to examine how New Zealand financial auditors could be motivated to improve current practices in regards to auditing the effects of environmental matters in financial reports.Design/methodology/approach...... hiện toàn bộ
Mục đíchMục đích của bài báo này là phân tích ảnh hưởng của các hành động tái tổ chức khác nhau đến hiệu suất tài chính dài hạn của các công ty khởi nghiệp nhỏ đang tái tổ chức tại Phần Lan.Thiết kế/phương pháp/tiếp cậnMột mô hình...... hiện toàn bộ
PurposeThe purpose of this paper is to explore the development of environmental disclosure during periods of voluntarism and during periods with changed statutory requirements. More specific, the question is how volume and content variety of environmental disclosure in financial statements are immediately affected by statut...... hiện toàn bộ
PurposeThe purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network‐oriented direction, informed by an experiential or integrated approach to learning. hiện toàn bộ