CFO role and CFO compensation: An empirical analysis of their implications

Autor: Ariela Caglio, Andrea Dossi, Wim A. Van der Stede

Publikováno v: Journal of Accounting and Public Policy. 37:265-281

Given concerns over CFO pay, especially incentives, and considering the tension between a CFO’s fiduciary responsibility and being a key member of the firm’s executive team, we examine the determinants and effects of CFO compensation amount, ince

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5f63690c3626dba4f83ac910e64f6952
https://doi.org/10.1016/j.jaccpubpol.2018.07.002

Hospital acquisitions, parenting styles and management accounting change: An institutional perspective

Autor: Francesca Lecci, Andrea Dossi, Francesco Longo, Marco Morelli

Publikováno v: Health Services Management Research. 30:22-33

Many healthcare scholars have applied institutional theories to the study of management accounting systems (MAS) change. However, little attention has been devoted to MAS change within groups. Kostova et al. highlight the limitations of traditional i

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9756d9a19f0dab9b7bec3c1ab4dcadca
https://doi.org/10.1177/0951484816682394

Earnings Management, Timeliness, and Corporate Information Systems

Autor: Eli Bartov, Antonio Marra, Andrea Dossi, Angela Kate Pettinicchio

Publikováno v: SSRN Electronic Journal.

Does information system (IS) quality limit earnings management and contribute to financial reporting timeliness? While prior work has studied causes and constraints of earnings management and timeliness, the role of IS quality has not been considered

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::136c8df80ebea7fbe0519b3096f91a0b
https://doi.org/10.2139/ssrn.2989620

The impact of society on Management Control Systems

Autor: Jan Greve, Christian Ax, Johan Dergård, Carsten Rohde, Torkel Strömsten, Jeanette Willert, Rolf Brühl, David Bedford, Angelo Ditillo, Andrea Dossi, Maurice Gosselin, Michael Hanzlick, Sophie Hoozee, Poul Israelsen, Otto Janschek, Daniel Johanson, Dag Oivind Madsen, Teemu Malmi, Mikko Sandelin, Thomas Toldbod

Publikováno v: Greve, J, Ax, C, Dergård, J, Rohde, C, Strömsten, T, Willert, J, Brühl, R, Bedford, D, Ditillo, A, Dossi, A, Gosselin, M, Hanzlick, M, Hoozee, S, Israelsen, P, Janschek, O, Johanson, D, Madsen, D O, Malmi, T, Sandelin, M & Toldbod, T 2014, The impact of society on Management Control Systems . in C Rohde (ed.), MAR 2014-MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS” . European Institute for Advanced Studies in Management, EIASM Conference papers, Manufacturing Accounting Research Conference, København, Denmark, 11/06/2014 .
Aalborg University

The overall purpose of this paper is to validate and to further elaborate the conceptual framework of MCS suggested by Whitley (1999a). Because institutional factors differ between societies and because business systems and MCSs are embedded in socie

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::8fc3ce3159eaca49182b28f0c5034cee
https://vbn.aau.dk/da/publications/07c1c683-f9e5-469a-af08-dfce63c31969

Management accounting system (MAS) change: field evidence

Autor: Andrea Dossi, Laura Zoni, Marco Morelli

Publikováno v: Asia-Pacific Journal of Accounting & Economics. 19:119-138

This paper critically discusses one of the prescriptions of traditional control literature according to which the management accounting system (MAS) should be adaptive to changes in the organizational and strategic context. Drawing from contingency a

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::aa2a73cb79d0ec62350407fb0dadd9e3
https://doi.org/10.1080/16081625.2012.668062