Diversity, Performance Measurement and the Diffusion of Innovative Practices in Management Accounting II

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074).

Deadline for manuscript submissions: 1 June 2024 | Viewed by 2294

Special Issue Editors


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Guest Editor
Business School, Accounting and Finance, The University of Auckland, Auckland 1010, New Zealand
Interests: diffusion of innovation; management accounting; performance measurement; activity-based costing (ABC); balanced scorecard

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Guest Editor
College of Business, Law and Social Sciences, University of Derby, Derby, UK
Interests: organisational learning; organisation change management and adopting innovative practices to improve performances in commercial and service organisations both in public and private sectors and also higher education; R&D and health economics
Special Issues, Collections and Topics in MDPI journals

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Guest Editor
College of Business, American University of Iraq, Baghdad 10001, Iraq
Interests: auditing; internal control systems; culture and international financial reporting standards (IFRS)

Special Issue Information

Dear Colleagues,

Diversity, COVID-19, and the competitive pressures as well as innovations in product and processing technologies challenge the capabilities of management systems in practice. The literature suggests that diversification (in all forms) can have a positive, negative, or even no impact on firms’ performances. This Special Issue seeks to examine the relationship between diversity and performance from a management accounting perspective.

We are also interested in contributions that explore the processes of the diffusion of innovations in the management and performances of businesses, the drivers of their adoption, and also the impact of new technologies on the innovative behaviors and performances of businesses.

This Special Issue of the JRFM welcomes manuscripts on, but not limited to, the following topics:

  • Diversity and performance;
  • COVID-19 and management accounting;
  • Management accounting from theory to practice, and the potential gaps;
  • Balanced scorecard and its implementation issues;
  • Supply chain management;
  • Production management;
  • Manufacturing systems and MIS;
  • Quality management;
  • Facilities management;
  • Innovation management;
  • Sustainability;
  • Design management;
  • New product development;
  • Strategic management.

Dr. Davood Askarany 
Prof. Dr. Hassan Yazdifar
Dr. Saeed Askary
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Published Papers (1 paper)

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Research

17 pages, 342 KiB  
Article
The Impact of Ownership Type on Labour Cost Stickiness
by Mohammed Arkan Sahib Tileal, Farzaneh Nassirzadeh, Mohammad Javad Saei and Davood Askarany
J. Risk Financial Manag. 2023, 16(5), 268; https://doi.org/10.3390/jrfm16050268 - 11 May 2023
Cited by 1 | Viewed by 1886
Abstract
This study investigates the effect of ownership type (state and family ownership versus non-state and non-family ownership) on labour cost stickiness in companies listed on the Tehran Stock Exchange (TSE). The study examines the labour cost stickiness in state and family businesses versus [...] Read more.
This study investigates the effect of ownership type (state and family ownership versus non-state and non-family ownership) on labour cost stickiness in companies listed on the Tehran Stock Exchange (TSE). The study examines the labour cost stickiness in state and family businesses versus non-state and non-family companies within a different environment with unique labour market characteristics. The sample consists of 151 companies listed on the TSE, spanning from 2011 to 2020. After controlling for industry and year fixed effects, the results of multiple regression analysis revealed that labour cost stickiness is higher in state and family companies compared to non-state and non-family businesses. This research contributes to the existing literature by being the first to investigate the impact of the type of ownership on labour cost stickiness in a developing country. Full article
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