Purpose – This article critically examines concepts of trust and concepts of management control particularly for themself and together. Some of the most prominent/influential concepts, and the underlying assumptions behind ...

Currently, many academics assert that although several companies proclaim their employees as the company’s most valuable resource only a few companies have utilised models and concepts of measuring human resources in their ...

Quantitative evaluation of strategic IT investments remains a challenging task in most organisations today. An important element of the problem is that though some investments appear to have little direct benefits, they ...

This paper is concerned with the relationship between information, providers and users of human resources disclosure in advanced annual reporting practice. Opposing prior disclosure research the focus of this study is not ...

Society acknowledge that companies’ operations have an impact on their surrounding, as a result companies are no longer only held responsible for maximizing shareholders’ value but also for their operations’ environmental ...

The purpose of this paper is to present a review of the knowledge about the trust concept and its application within the accounting research context. This is done by examining the different ontological and epistemological ...

Motivation: Corporate social responsibility (CSR) disclosure can be used as a device by companies to communicate accountability, by showing their vision for the future and account for past performances. If companies are ...