The first and most common is a functional structure. It's also referred to as abureaucratic organizational structure. It breaks up a company based on the specialization of its workforce. Most small-to-medium-sized businesses implement a functional structure. Dividing the firm into departments consis...
'Committed to professionalism: Organizational responses of mid-tier accounting firms to conflicting institutional logics'. Accounting, Organizations and Society, 38 (2):130-148.Lander, M.W., Koene, A. C. Linssen, S. N. (2013). Committed to professionalism: Organizational responses of mid-tier...
This is the kind of structure that has a specific line of command. The approvals and orders in this kind of structure come from top to bottom in a line. Hence it is known as a line structure. This kind of structure is suitable for smaller organizations like small accounting firms and la...
Hence, it is possible that firms may be adopting a structure that does not deliver the greatest quality of IT services and prior literature (Delone & McLean, 2003) has shown quality to be an important factor in generating benefits. We also find that the quality of IT services set by the ...
Despite the importance of the socialization of staff members in accounting firms to prospects of organizational success, very little systematic theoretical or empirical work has developed in this area. This paper proposes a theoretical framework for this research by linking socialization to outcomes that...
Chow C W,Harrison G L,McKinnonc G L,Wu A.The organizational culture of public accounting firms: evidence from Taiwanese local and US affiliated firms. Accounting Organisations and Society . 2002Chow, C. W., Harrison, G. L., McKinnon, J. L. and Wu, A. (2002). The Organizational ...
While the business group structure could facilitate tax avoidance by allowing the ultimate owner to transfer resources and income across group firms, such activities likely incur nontax costs, such as minority shareholder protection, agency costs, and political costs. We find that, overall, business ...
KIN WAI LEE,BARUCH LEV,GILLIAN YEO - 《Journal of Accounting Auditing & Finance》 被引量: 95发表: 2007年 Corporate Social Responsibility and Its Impact on Firms' Investment Policy, Organizational Structure, and Performance This study examines the determinants of corporate social responsibility (CSR)...
The latter has emphasized market structure and firm interrelationships while it has ignored the characteristics of the firm itself. But analyses ignoring firm organizational and financial structure are incomplete insomuch as these factors are crucial to the incentives and costs that the decision maker ...
The Changing Organizational Structure And Individual Responsibilities Of Managerial Accountants: A Case Study. Discusses a study which examined the organizational structural changes within the finance and accounting function following the adoption of information sys... Davis,Stan,Albright,... - 《Journal ...