This paper aims to explain why, in processes of accounting change, organisations confronting similar environmental pressures show different outcomes of change. Design/methodology/approach – Drawing on archetype theory, the paper analyses the case of two Italian local governments. Comparative case studies...
aand liabilities at every reporting date 并且责任在每个报告的日期 [translate] aThe proposed wealth accounting model would adopt that methodology, with one significant change, and apply it universally to all assets 提出的财富会计模型采取方法学,与一重大的变动,和普遍地应用它于所有财产 [translate] ...
This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency and the extent of goodwill write-offs in the context of Australia. It also examines the impact of the change from...
the processual approach in providing a methodology for studying the dynamics of change, in offering a conceptual framework that facilitates theorization and in generating practical guidelines on change management is the focus of this chapter... P Dawson - Faculty of Commerce - Papers 被引量: 4发表...
changes in average temperature, but accounting for further climatic components raises estimates by approximately 50% and leads to stronger regional heterogeneity. Committed losses are projected for all regions except those at very high latitudes, at which reductions in temperature variability bring benefits...
This paper critically discusses one of the prescriptions of traditional control literature according to which the management accounting system (MAS) should be adaptive to changes in the organizational and strategic context. Drawing from contingency and institutional theories, the paper drafts a framework ...
We find that, while indeed the total factor productivity (TFP) growth rates of these countries increase with the adoption of the modified growth accounting methodology, so also do the TFP growth rates of a group of developed countries. Thus, the standard conclusions about the role of technical ...
Implementing recovery: a methodology for organisational change Skills and organisational change: evidence from British and French establishments in the 1980s and 1990s Shepherd,Geoff,Boardman,... 被引量: 43发表: 2010年 加载更多 来源期刊 Quality in Health Care 2006 研究点推荐 Organisational change Or...
Companies developing a change management program from the ground up often face challenges. Besides a thorough understanding of company culture, the change management process requires an accurate accounting of the systems, applications and employees that changes are likely to affect. Additional change manag...
Design/methodology/approach - The paper uses an extensive series of interviews with audit practitioners, educators and regulators and a textual study of the content, concordances and narratives contained in two key audit methodological texts published by KPMG, one of the Big Four accounting firms. ...