Emerald
SCOPUS (2005-2025)ESCI-ISI
1832-5912
Cơ quản chủ quản: Emerald Group Publishing Ltd.
Lĩnh vực:
Strategy and ManagementOrganizational Behavior and Human Resource ManagementEconomics, Econometrics and Finance (miscellaneous)Accounting
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Các bài báo tiêu biểu
Entrepreneurial initiatives as a microfoundation of dynamic capabilities
Tập 14 Số 1 - Trang 61-79 - 2018
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 revises and
applies conceptual and empirical research on dynamic capabilities, their
microfoundations and corporate entrepreneurship. In addition, it develops a
model of how en...
Subjectivities and micro‐processes of change in accounting practices: a case study
Tập 9 Số 2 - Trang 206-236 - 2013
PurposeWhile new institutionalism‐inspired accounting literature has opened up
new perspectives for the study of micro‐processes of change in accounting
practices, little is still known about how individuals subjectively experience
these processes. In this paper, the authors propose to study the role of
subjectivities in the institutionalization of new accounting
practices.Design/methodology/appro...
Management accounting change and sustainability: an institutional approach
Tập 8 Số 3 - Trang 286-309 - 2012
PurposeThe purpose of this paper is to propose an institutional entrepreneurship
approach to examining management accounting change triggered by social and
environmental concerns.Design/methodology/approachThe study begins with a
literature review concerning the role that old institutional economics and new
institutional sociology have played in the study of management accounting
change, underlini...
Special issue on Social and environmental accounting and reporting in emerging and less developed countries
Tập 6 Số 3 - 2010
Shared service centres and the role of the finance function
Tập 9 Số 2 - Trang 188-205 - 2013
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 organisation and also is affected by change; and to interpret
the SSC phenomen...
Special issue on Integrating global organisations: the role of performance measurement systems
- 2006
Voluntarism versus regulation
Tập 5 Số 4 - Trang 472-489 - 2009
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 statutory regulations.Design/methodology/approachIn order to compare
the effects ...