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Since 2005, the BRABO programme has been part of the province of Antwerp's general intention to move towards an objective‐oriented organisation. With this quality programme, the organisation intends to base its policy on an administrative agreement and a policy programme. BRABO represents the first step towards defining strategic and operational objectives in line with existing policy directives. The programme, and the corresponding communication and change management, gradually created a certain culture in terms of policy reporting and adjustments. This paper aims to investigate this issue.

Attention is paid to the objectives, the most important achievements of the subprojects. Furthermore, the BRABO case demonstrates the added value of the project approach and change management methodology used. Finally, important issues that were encountered are discussed, as well as lessons learned.

The paper finds that a change in culture is a gradual process. It requires a major commitment of the (top) management. The top management should demonstrate what the additional value of the policy cycle is (for example, by effectively identifying and steering agenda based on issues).

At this moment, the structure, the conceptual model and the methodology of the policy and financial cycle are well integrated within the province. A major challenge for the province of Antwerp is to strengthen this culture further and make sure that the policy and financial cycle are fully integrated into the regular activities of the province at all levels.

Purpose – Since risk management is crucial for achieving strategic objectives in a complex and uncertain environment and its effectiveness relies deeply on efforts to create a risk-conscious culture, this study aims at understanding whether risk management can be promoted and reinforced by the use of performance-based monetary incentives given to Board members and top managers.

Methodology/approach – This study is explorative in nature and investigates four case studies based on document analysis and semi-structured interviews with risk managers.

Findings – Results show that some companies have already adopted risk measures in incentive schemes. At the same time all interviewees agree with the usefulness of linking traditional performance-based monetary incentives to risk management objectives in order to improve the effectiveness of the latter and to create a risk-aware culture. However, the difficulty in identifying proper measures has been underlined.

Practical implications – The study confirms the feasibility of linking risk dimensions to reward systems and suggests that firms should move in this direction. The study also outlines and proposes some possible measures to reward managers.

Limitations – This study views risk as measurable and managerially actionable and focuses only on incentives while acknowledging the use of other mechanisms that can contribute to the creation of an informed risk culture. Furthermore, the integration of risk management with other management control systems and accounting instruments has not been analyzed.

Value of the paper – This study addresses firms and their stakeholders’ need to make top managers more accountable for risk in their decision-making.

The purpose of this paper is to reflect on the corpus of gender research in accounting journals, with the overall aim of evaluating the extent to which it has contributed to the understanding of the organization of accounting and its social and organizational functions.

Gender articles have been critically analyzed. The selection included all gender papers published between the years 2000 and 2014, in 58 journals ranked A*, A and B from the Australian Business Deans Council (ABDC) journal ranking list. Patterns within the publishing norms of those journals were identified and critically reflected upon.

Gender research has been grouped into three categories, namely, gender as a dummy (or control) variable, gender as giving voice and gender as a process and organizing principle. Of these three categories, it can be contended that using gender as a dummy variable is very common, and it proved to be the least fruitful in explicating the roles of gender in accounting. Moreover, many published papers confuse sex with gender.

This paper discusses future avenues and approaches for research gender in accounting without, however, expanding on recent changes in gender research.

This paper is the first to systematically review gender research in the accounting field over the past three decades. Its key insight is to identify two persistent pitfalls within the current gender research practice, namely, the use of gender as a control variable only and the confusion of sex with gender. These pitfalls diminish the value of gender research overall and render it less relevant to the broader accounting literature. By using the term gender either as an add-on or, mistakenly, as a biological rather than cultural marker, the totality of those articles helps marginalize gender as an accounting research area because they fail to bring about the reconceptualization of accounting as a discipline. This stands in marked contrast to the achievements of gender approaches in other disciplines, such as sociology, history or work and employment. Articles that frequently decry the status of gender in accounting research turn out to be also reinforcing the marginalization of gender in accounting.

The purpose of the study is to explore the various kind of prevailing unethical practices at workplace along with identification of factors triggering such unethical practices. Growing incidences of indulgence of employees in unethical acts in various organisation and negative consequences associated with it for the organisation such as erosion of reputation because of advance digital media coverage, shareholder value and others made compulsive to study the root cause of unethical behaviour at the workplace.

This study extracts meaning from the experiences of top managers working in nine Indian organisations to understand the challenges faced by individuals at the workplace using the Gioia methodology. A total of 33 top management team (TMT) members were interviewed in detail to capture their experience in regard to various challenges that impose a threat to ethical conduct in the organisation.

The authors identified four categories of unethical behaviour, namely, pro-self, lack of autonomy, pro-organisation, systemic and negligence. Further, the authors have developed a taxonomy suggesting strategies to control unethical conduct at the workplace. Besides, the current study unravels the triggers behind different categories of unethical conduct, such as bottom-line mentality, rent-seeking behaviour of government officials, fluid ethical study culture and others.

Various types of unethical behaviour have been identified and frameworks to address such unethical practices are suggested in the paper. TMTs views have been captured to understand the root cause of unethical practices and strategies for addressing them have been discussed in the paper.

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the collaboration tendencies of these authors should benefit early-career-stage accounting faculty. Seven factors are examined for the publications of 93 of the most productive accounting authors. These productive authors are found to include fewer coauthors on their publications early in their careers. The number of coauthors increases through their first 16 to 17 years and then decreases through the remainder of their careers. The results also indicate that productive accounting researchers include a greater number of coauthors on more recently published articles and on longer articles. Fewer coauthors are included when a productive author is affiliated with a “top-10” university or on articles published in highly ranked accounting journals. Lastly, the results show that prolific authors seek out coauthorship throughout their careers and usually include one or more coauthors on their publications. Implications from these results and specific suggestions for accounting faculty are discussed.