Abstract Purpose: Economic changes related to organizational structures and new business models require a positioning of management accounting. The Global Management Accounting Principles (GMAP), as guide good practice, play the role assisting organizations in creating better frameworks support their decisions. objective this research is analyze relationship between GMAP performance Brazilian c...

It was in December 2002, and Peter Sullivan, partner in charge of the audit engagement at Softnet Systems was becoming uneasy with their client’s accounting practices. Peter was a partner at John Sanders LLP, a global public accounting firm that had been appointed as the new auditors of Softnet. Although the firm was a new client to John Sanders LLP, Peter’s firm regarded Softnet as a very impo...

The challenges that business face in sustaining competitive advantage in the corporate world have become a major concern. Businesses are adopting cutting-edge technologies and best practices to cope with rapid, global changes. Various business functions are being reengineered for this purpose. Accounting functions play an important role in helping businesses to maintain competitive advantage. H...

This study investigates the relationship between earnings management and equity liquidity, positing that as incentives arise for the manipulation of firm performance through earnings management (due partly to conflicts of interest between firm insiders and outsiders), greater earnings management may signal higher adverse selection costs. If earnings manipulation reveals aggressive accounting pr...

We show that board interlocked firms' accounting practices as reflected in earnings quality are significantly correlated, and more so for audit committee interlocks. We also show that these associations arise after interlock formation and cease after interlock dissolution, consistent with the notion that information about accounting practices transfers between interlocked firms. It has been sai...

Purpose – The purpose of this paper is to discuss the general failure of management accounting research to be useful for practitioners. Design/methodology/approach – The paper discusses the causes and consequences of the problem, and possible remedies. Findings – The causes of the problem, and hence also the remedies, are related to choice of topics, research design, and writing and disseminati...

Most research in corporate environmental management and environmental accounting indicate a substantial gap between the espoused environmental attitudes of business leaders and the actual practices of their companies. In this paper, we apply institutional theory in an effort to explain this gap. In exploring the emerging embryonic stage of China’s environmental management issues and more specif...