Business: Journal Articles
Recent Submissions
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Editorial
(2022)In this first issue of the New Zealand Journal of Taxation Law and Policy (the Journal) for 2022 we feature a comment and four articles. The comment reflects on aspects of the work of the Consultative Committee on the Reform ... -
The scope for strategic asymmetry under international rivalry
(Elsevier BV, 2022)In the context of a model of international trade through reciprocal dumping with horizontally differentiated goods, we study the endogenous choice of quantities and prices as strategic variables. We show that while a ... -
Playing Chess or Painting Pictures? Unpacking Entrepreneurial Intuition
(Small Business Institute, 2022)We present a longitudinal, empirical study of the entrepreneurial opportunity development process, focused specifically on intuition in multiple forms. By following the opportunity development process for several ... -
Sustainable Leadership in Microfinance: A Pathway for Sustainable Initiatives in Micro and Small Businesses?
(2022)Microfinance is used to enhance micro and small enterprise start-up and growth in developing countries. Although there is some discussion of how microfinance institutional activities lead to their own sustainability in ... -
Is organic food becoming less safe? A longitudinal analysis of conventional and organic product recalls
(MDPI AG, 2021)Organic products are often portrayed as a healthy alternative—grown in a sustainable way, often locally and subject to external certification scrutiny. However, recent high-profile cases of contaminated organic food have ... -
Online Student Engagement and Place Attachment to Campus in the New Service Marketplace: An Exploratory Study
(2022)Purpose: The pandemic has accelerated the use of virtual learning spaces and led to rethinking post-pandemic course delivery. However, it remains unclear whether students’ online engagement in e-servicescapes can influence ... -
The four types of intuition managers need to know
(Elsevier BV, 2021)In today’s rapidly changing but data-rich environments, managers at all organisational levels need to use appropriate intuition, balanced with analytic thinking, to create and capture opportunities. Intuition is often ... -
Beyond Budgeting: Distinguishing Modes of Adaptive Performance Management
(Emerald Publishing Limited, 2017)Purpose – The purpose of this paper is to analyze the changes organizations can adopt to move beyond budgeting. We show how these changes can be understood as modes of adaptive performance management which explain the ... -
ERP systems and management accounting: New understandings through “nudging” in qualitative research
(Emerald, 2018)Purpose: This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews ... -
Management controls and pressure groups: the mediation of overflows
(Emerald, 2018)Purpose: Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must ... -
Imprinting founders’ blueprints on management control systems
(Elsevier BV, 2019)In this paper we seek to understand the influence of founders on the design and use of management control systems (MCS) through a theoretical lens known as imprinting. The organizational literature shows that founders are ... -
The emergence of management controls in an entrepreneurial company
(Wiley, 2019)The dilemma faced by founders of entrepreneurial companies is how to scale their business while staying in control. While the accounting literature has found that financial controls are important to rapidly scale a business, ... -
Factors influencing the integration of sustainability indicators into a company's performance management system
(Elsevier BV, 2022)This paper investigates how different factors influence whether companies integrate economic, social and environmental sustainability indicators into their performance management system. A survey was conducted among ... -
The roles of management control in a product development setting
(Emerald, 2011)The purpose of this paper is to examine the ways in which management control is enacted in a product development setting, to provide new insights into the different roles that control can play in this context. A nine-month, ... -
Guest editorial: Introduction to management accounting change in Japan
(2013)Purpose –The purpose of this paper is to introduce this special issue on management accounting change in Japan. Design/methodology/approach – This paper provides a summary to the papers in this special issue and reflects ... -
The Mundellian Trilemma and Optimal Monetary Policy in a World of High Capital Mobility
(2022)This paper proposes that the Mundellian Trilemma remains valid despite the emergence of a world financial cycle. A clear distinction must be made between monetary policy independence and insulation of an open economy’s ... -
The Mundellian trilemma and optimal monetary policy in a world of high capital mobility
(Elsevier BV, 2021)This paper proposes that the Mundellian Trilemma remains valid despite the emergence of a world financial cycle. A clear distinction must be made between monetary policy independence and insulation of an open economy’s ... -
Islands of Indigenous innovation: reclaiming and reconceptualising innovation within, against and beyond colonial-capitalism
(Informa UK Limited, 2022)From Vision Mātauranga and Callaghan, to Silicon Valley and billionaire space races, ‘innovation’ is becoming a placeholder for particular conceptions of progress. The concept is almost exclusively, however, associated ... -
Social marketing AS pedagogy
(Emerald, 2022)Purpose: This study aims to share the use of social marketing as pedagogy and provide a transformative social marketing pedagogy for social marketing educators. By this, the authors mean the same principles used by social ... -
Core values as a management control in the construction of "sustainable development"
(Emerald, 2015)Purpose - This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests ...
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