Journal of Applied Accounting Research: Volume 9 Issue 3

The adoption of value‐based management in large UK companies: A case for diffusion theory

S. Cooper, D. Crowther

In the 1990s, a growing number of companies adopted value‐based management (VBM) techniques in the UK. The purpose of this paper is to explore the motivations for the adoption or…

Accounting measures of operating performance outcomes for Australian mergers

Ben Lau, Alex Proimos, Sue Wright

The purpose of this paper is to analyse success at the corporate level for 72 Australian mergers between publicly listed firms during the period 1999‐2004, and to reassess…

Outsourcing decision under Utopian environment

Amitava Ray, Bijan Sarkar, Subir Sanyal

The aim of this paper is to develop and demonstrate an outsourcing decision model in which constraint resource prevents the throughput of the organization.

Qualitative characteristics of financial reporting: a historical perspective

Yousef Shahwan

This paper aims to provide a historical review for several leading documents in relation to the objectives of financial statements. These documents are: The Trueblood Report, The…

Special issue on voluntary disclosure narrative: use, usefulness and users

Note from the publisher

Vicky Williams