... the governance role of financial managers in the management of cooperative arrangements. Design/methodology/approach Research questions are developed based on a review of previous literature and data were collected using a questionnaire administered to a large sample of Dutch firms. Findings The paper...

... of a small group of UK charities, Harrow et al. (1999, p. 165) report that their trustees attach more importance to internal aspects (planning, budgets, financial management) than to accounting/external reporting information. Similar findings emerge from case‐based research (Wise, 1995...

...Stuart Tooley; James Guthrie Purpose Change in the New Zealand state education system during the 1980s brought about a transfer of responsibility for school financial management from the centre to the school level. The purpose of this paper is to report an investigation of how aspects...

.... Action research, explains Coghlan (2004, p. 9) , traditionally has been viewed as: Management accounting Organizational change Organizational culture Financial management Spreadsheet programs This paper reports on a case study of resistance to change in a high technology manufacturing...