... the IIRC’s vision of becoming the corporate reporting norm, and the IIRC has set out plans to expand the pace and scale of IR adoption (IIRC, 2017a, b). IIRC Case studies Integrated reporting Development of integrated reporting Idea journey Integrated reporting (IR) has evolved rapidly since...

... the effects of the ERP on the organization's management control systems. Design/methodology/approach The research is based on a longitudinal case study of a North American Financial. Data were collected during the deployment of a new management control system. The paper introduces the temporal view...

...Sophie Tessier; David Otley Purpose The purpose of this paper is to describe the dynamic development of technical controls in different companies and to interpret the observations using Van de Ven and Poole's typology of change process theories. Design/methodology/approach Case study data were...

...Garry D. Carnegie; Brendan T. O'Connell Purpose The purpose of this Australian case study, set in the 1960s, is to comprehensively examine the responses of the two major professional accounting bodies to a financial/corporate/regulatory crisis necessitating the defence of the profession's...

... in the development of city transport strategies . Design/methodology/approach The paper uses a comparative case study approach in which documents and media coverage are key elements of the visualising of the city. Findings The findings are on a number of levels. First, the study explains the efficacy...

.../methodology/approach A comparative case study approach was adopted to have a broader understanding of the levels of complexity in the study of polyphony in asset management. With this aim, the three Scottish cities were analysed presenting a spectrum of city types. Findings The paper finds evidence...

... at: hirvine@uow.edu.au © Emerald Group Publishing Limited 2006 Case studies Accounting Qualitative research Ethnography Accounting theory Few qualitative researchers have described in detail the ethical and political processes of “getting in, getting on and getting out” of their research...

... is to be legitimate, to ensure area X is as large as possible, thereby reducing the legitimacy gap. A number of legitimation tactics and disclosure approaches may be adopted to reduce the legitimacy gap. © MCB UP Limited 2002 Environment Disclosure Case studies Given current corporate...

... and accept their solutions. © MCB UP Limited 2001 Case studies Methodology Accounting systems This paper seeks to illustrate a particular style of intensive case research informed by literature in the “social studies of science” (Latour, 1987, 1993, 1999a). Recent science studies...

...Christopher Humphrey; Robert W. Scapens Provides a response to the various calls which have been made by accounting researchers for detailed case studies of accounting practice. Provides a methodological study rather than a detailed case study. Aims to reposition the role of case studies...

... representation of reality and to provide a way of using theory in interpretive case studies. Llewellyn also suggests that we do not recognize either the relationship between agency and structure or that agents theorize about their own conditions. However, Giddens’ (1984) notions of a duality of structure...

... of accounting theory to be lacking. However, commends the authors for raising interesting questions which will benefit from further debate and lead to a greater understanding of accounting research and practice. © MCB UP Limited 1996 Accounting research Accounting theory Case studies Methodology...

..., via a case study, models of change within organizations. Identifies the importance of power in such change‐resistant contexts, and draws conclusions from the work which suggest that in such contexts “second order” change is unlikely to be achieved and only “pseudo‐colonization” can be sustained...

... on the diffusion of innovation. Combining the often silenced opportunities of contextual or constructive generalization rhetorics in case studies, and noticing the typically omitted problems of statistical generalization rhetoric,argues that these research approaches are not as far from each other as current...

... Limited 1995 Accounting standards Case studies Employees Ethics USA Welfare The primary research question addressed in this article is: which of these views, that of the MDC management or that of the retired employees, is more credible? We will show that the financial performance...