Browsing Articles / Department of Business Administration by Author "Ax, Christian"
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Bundling and diffusion of management accounting innovations— the case of the balanced scorecard in Sweden
Ax, Christian; Björnenak, Trond (Elsevier, 2005)Most changes in accounting are the direct or indirect consequences of diffusion processes. A study of how management accounting innovations are being adjusted and bundled together with other ideas to facilitate entry into ... -
Human capital disclosures and management practices
Ax, Christian; Marton, Jan (Emerald Group Publishing Limited, 2008)Purpose - The purpose of this paper is to investigate the association between annual report human capital disclosures and human capital management practices. Methodology - The paper used two sets of data. Disclosure ... -
The Impact of Competition and Uncertainty on the Adoption of Target Costing
Ax, Christian; Greve, Jan; Nilsson, Ulf (Elsevier, 2008)In recent years factors which may influence firms´ decisions to adopt target costing have been presented in the literature. These studies generally argue that target costing adoption rates positively correlate with the ...