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Keywords: Innovation
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Journal Articles
Management controls, heterarchy and innovation: a case study of a start-up company
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Accounting, Auditing & Accountability Journal (2019) 32 (6): 1636–1661.
Published: 10 July 2019
... innovation. Design/methodology/approach The authors conducted a case study of TechCo, an Australian technology start-up company, over a 12 month period. Findings The authors demonstrate how the clash of differing evaluative principles among interdependent teams led to the organization seeking new...
Journal Articles
“Integrated reporting is like God: no one has met Him, but everybody talks about Him”: The power of myths in the adoption of management innovations
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Accounting, Auditing & Accountability Journal (2018) 31 (5): 1349–1380.
Published: 13 June 2018
...Delphine Gibassier; Michelle Rodrigue; Diane-Laure Arjaliès Purpose The purpose of this paper is to analyze the process through which an International Integrated Reporting Council (IIRC) pilot company adopted “integrated reporting” (IR), a management innovation that merges financial and non...
Journal Articles
Sustaining multiple logics within hybrid organisations: Accounting, mediation and the search for innovation
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Accounting, Auditing & Accountability Journal (2017) 30 (1): 191–216.
Published: 16 January 2017
... organization operating in the field of brain-computer interface technology. Findings The study shows that the persistence of conflicting logics and innovation within hybrid organizations can be sustained through the mediating role of accounting and control practices. By engaging different interested...
Journal Articles
Environmental management accounting and innovation: an exploratory analysis
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Accounting, Auditing & Accountability Journal (2010) 23 (7): 920–948.
Published: 21 September 2010
... in innovation. There is, however, little evidence to consubstantiate this claim and thus this paper aims to investigate the issue. It also seeks to examine the role of strategy with EMA use and innovation. Design/methodology/approach The paper uses a survey designed and administered to management...
Journal Articles
Different interpretations of a “fixed” concept: Examining Juran's cost of quality from an actor‐network perspective
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Accounting, Auditing & Accountability Journal (2008) 21 (3): 375–397.
Published: 28 March 2008
...” fashion. To manage the innovation process better, practitioners need to understand the heterogeneity of actors' interests, the variety and complexity of the context and the iterative, recursive nature of the innovation process. Originality/value Although the cost of quality is an important management...
Journal Articles
The relation between decentralised structure, budgetary participation and organisational commitment: The moderating role of managers’ value orientation towards innovation
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Accounting, Auditing & Accountability Journal (2001) 14 (1): 12–30.
Published: 01 March 2001
...Nava Subramaniam; Lokman Mia Reports the results of a study which investigated the moderating role of managers’ value orientation towards innovation (VOI) on the relationships between managers’ organisational commitment and two management control features – decentralised organisational structure...
