... and other Saudi public organizations in general, due to use of similar implementation processes during the transition to accrual-based accounting. The study retested and validated a four-phase framework for the analysis of accounting innovation. This study examines how organizations address the pressures...

...@latrobe.edu.au © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Performance Performance management Accounting innovation COVID-19 Multi-disciplinary view Sociologists have long agreed that social practices are created through social interaction...

... that jeopardize the informative function of financial reporting. From a theoretical viewpoint, this paper contributes to a conceptualization of accounting innovations and reforms as processes whose impact depends on dynamics that arise and interact differently across phases. From a practitioner’s point...

... professional service firms. © Emerald Group Publishing Limited 2012 Australia Public accounting Working practices Organizational change Consolidation Accounting innovation Performance evaluation Professionalization Strategic management Accounting firms have traditionally been...