We develop a theoretical model of the …rm that links properties (stewardship vs. valuation focus) of …nancial reporting regimes with the informational properties of optimal managerial accounting systems. We show that, contrary to the standard textbook proposition, properties of management and …nancial accounting systems are not independent. Signi…cantly, we provide an explicit connection betwee...

This paper reports and summarises the important findings of a study into the factors that influence the adoption and diffusion of knowledge management systems (KMSs) in Australian organizations. The implications for managerial practices are discussed. The future research directions are also presented.

This paper is based upon a research study conducted to determine the significance of managerial leadership practices in a corporation’s transformation during the period from 2004 to 2006. The study attempted to discover how business-IT fusion enhances organizational performance. The study answered two questions: how managerial leadership practices effectively advance businessIT fusion of an inc...

This paper aims at increasing the understanding of the processes and dynamics of CI implementation. The paper presents findings from a longitudinal case study of how the organization is renewed by the embedding of quality-related managerial ideology. It approaches CI from the perspective of organizational renewal, and looks at implementation as a managerial ideological change process. The paper...

We use an innovative survey tool to collect management practice data from 732 medium-sized firms in the United States, France, Germany, and the United Kingdom. These measures of managerial practice are strongly associated with firm-level productivity, profitability, Tobin’s Q, and survival rates. Management practices also display significant cross-country differences, with U.S. firms on average...

Author's note: In researching this article, literature on U.S. and Japanese management practices was reviewed extensively, and information was gathered during a visit to Japan and from research conducted with Japanese managers operating in the United States. In identifying Chinese managerial practices, the limited information available was supplemented through surveys and interviews with schola...

We examine the effect of mandatory sustainability reporting on several measures of socially responsible management practices. Using data for 58 countries, we show that after the adoption of mandatory sustainability reporting laws and regulations, the social responsibility of business leaders increases. We also document that both sustainable development and employee training become a higher prio...

Abstract In the face of advancing globalization, societies have undergone a significant transformation over last decades. The resulting environmental, social, economic and institutional challenges made issue sustainability more relevant than ever, touching every aspect our lives. To respond to these challenges, institutions companies must jointly pursue common goal sustainable development. Howe...

OBJECTIVE to conduct an educational intervention with the nursing team members of an intensive care unit (ICU), aiming to increase knowledge and to introduce improvements in their practices regarding prevention and monitoring of delirium in older patients. METHOD this is an action research, in which workshops were conducted with eleven nurses and a nursing technician from an ICU unit in Salva...