...Martin Weiss; Christina Wittmann Perception Decision-making Strategic management Organizational change Managerial cognition Environmental uncertainty This study not only highlights the existence and the severe consequence of a misperception of environmental conditions, but also...

... to develop our implications for the change management research. Organisational change Institutional theory Strategic management Incentive management system Organisational agents and agency D21, D23, D74, L23 The key question addressed by this paper is: “How can change managers implement...

... can be contacted at: rkaplan@hbs.edu © Emerald Group Publishing Limited 2012 Balanced scorecard Performance management Strategic management Strategy map Strategy execution I am pleased and honored that the editor of the Journal of Accounting & Organization Change...

..., business process reengineering, environmental and natural sciences, and strategic management. First theorized by Jay Forrester in the book Industrial Dynamics (1961), and based on the concept of feedback and on information‐feedback control theory, SD (Forrester, 1961 , 1968 ; Richardson...

... 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...

...Lino Cinquini; Andrea Tenucci Purpose The purpose of this paper is to investigate whether business strategy influences strategic management accounting (SMA) usage. Business strategy has been operationalized through strategic pattern, mission and positioning. Design/methodology/approach...

...Simon Cadez; Chris Guilding Purpose To benchmark the degree to which companies in Slovenia, a country that has experienced success in its transition to a market economy, apply strategic management accounting (SMA) techniques. Design/methodology/approach Survey data collected in Slovenia has...