This study examined implementation critical success factors and ASC 606 dynamics. The includes organizational dynamics that strengthen change: responsiveness, absorptive capability, context. investigated relationships between (CSF) outcomes to understand mechanisms most likely cause a change in outcomes. adopted the ex post facto nonexperimental correlational quantitative method. Linear regress...

This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. F...

Social judgments are often influenced by comparison to some standard in the environment, either moving judgment closer (assimilating) or away (contrasting) from this standard. Which direction effect will take depends heavily on relative standing of these standards dimension compared target judgment. In previous research, items and were selected arbitrarily, ignoring simplifying their influence ...