This study aims to contribute the scant contingency theory literature on determinants of strategic management accounting (SMA) practices and role accountants play. We develop test a more complex theoretical model than in prior studies, simultaneously examine three variables: accountant networking, information systems (IS) quality organizational culture. These have not been examined single befor...

Abstract The strategy of strengthening the country through higher education in China concentrates on building a stronger is necessary requirement for implementing with talents and enhancing our overall national strength international competitiveness. Building strong an inevitable ability independent innovation innovative country. advanced socialist culture promoting great development prosperity...

This article examines how non-expansionist types of strategic culture emerged and gradually developed in Poland. The study aims to identify the features Polish for a more objective analysis country’s modern foreign security policy. begins by describing emergence use concept culture, offering typology cultures based on work ‘cultural realist’ Alastair Johnston. Then it employs qualitative method...

Organizational Culture (OC) plays an increasingly important role in both literature and practice of BPM. Hence, companies and other organizations should be aware of their culture and the underlying values and perceptions which might influence the success of BPM initiatives. This paper addresses these issues and presents empirical evidence for the impact of OC on the quality of business processe...

Safety leadership, defined as “the process of defining the desired state, setting up the team to succeed, and engaging in the discretionary efforts that drive the safety value” (Cooper, 2010a) is widely recognized to be critical (HSE, 2001), especially when the prevailing safety culture is weak (Martínez-Córcoles, Gracia, Ines, et al., 2011). A company’s safety culture is driven by the executiv...

When developing training and awareness programs, information security specialists usually fail to consider the human element as an important component of the program (Kruger et al, 2006). They tend to focus on security policies and technical aspects leaving aside the human aspect of information security. We argue that it is necessary that the characteristics of the employees (roles and learning...