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The purpose of this paper is to explore the effect of a shift in brand architecture strategy on corporate brand equity. The change is from a house of brands to a branded house approach in which the corporate brand is prominent. The study proposes two alternative approaches in order to explore how consumers build the corporate brand equity from single product brand equities in the portfolio: the dilution process or the bookkeeping/subtyping cognitive process.

Data were collected through a questionnaire administered to 150 Italian consumers. All the items were related to a real corporate brand – Procter & Gamble (P&G) – and to seven of the product brands in its portfolio. The choice of the Italian context and the P&G brand was motivated by the fact that P&G has recently adopted a shift in its brand strategy, starting to give prominence to the corporate brand in its communication campaign in Italy.

The dilution process does not describe the effect of a change in strategy on corporate brand equity, but the bookkeeping/subtyping cognitive process does. This suggests that consumers tend not to revise corporate brand equity when they perceive many product brands behind it.

The value of the present paper is to deal with a relevant and current topic: the brand architecture dynamism. This research is an exploratory step to satisfy the need for theory-based research on consumer responses to the shift in the brand portfolio architecture strategy.

This study conducts a systematic review using 452 academic and industry articles from an initial set of 60,899 records obtained by 3 databases from 2012 to 2020. The authors compare and contrast blockchains with existing legacy systems. The authors identify existing regulation, accounting standards, guidelines and potential amendments in under-explored areas such as taxation, accounting treatment of crypto-assets/liabilities and detailed auditing procedures. The study aims to highlight the trends, differences and gaps between academic and industry literature. The authors provide a behavioral, social, cultural, organizational, regulatory, ethical, accountability and managerial perspectives of blockchain adoption in accounting. Finally, the study develops two adoption frameworks.

The authors' study follows (Moher et al., 2009) and (Briner and Denyer, 2012) methodology to conduct the systematic review and the steps are mentioned below. The authors construct a final sample of 452 from a preliminary search of three multi-disciplinary databases from 2012 to 2020. First, the authors motivate the review and formulate the research questions. Second, the authors aggregate relevant literature from both industry and academia and implement quality assessments. Third, the authors analyze the literature and construct the final sample of articles. Fourth, the authors conducted textual analysis, keyword frequencies and identify gaps, trends and similarities between academic and industry literature and develop the authors' frameworks

The authors identify 3 (ABDC, B and A* ranked) journals as publishing top article numbers with the highest article count for 2017 with 96 articles in academia and 2019 for the industry with 21 articles. Second-highest publications for academia occur in 2018 with 77 followed by, whereas in the industry, publications occur in the year 2016 with 16 articles. Two co-authors appear most popular with 103 articles. Word clouds, a mind map and article theme counts are used to identify nine key research clusters: data management, financial applications, sustainability, accounting and auditing, business and industrial, education, governance, privacy/security and disruptive technology.

Systematic reviews can have selection biases mainly due to search and selection criteria distortions when constructing the final sample of articles. The authors address selection bias by refining our search keyword combinations by using different permutations and using keywords from articles already collected. The authors employ three databases and review the reference list of articles collected to add more articles that may have been missed into our sample. In addition, to avoid inconsistent coding of domains/themes and interpretations, the authors carefully review our domain identifications and all our analysis twice independently using two research assistants to obtain the same conclusions.

The authors' unique contributions include reviewing additional papers, differentiating between industry, academic articles, common trends and gaps in much scattered prior literature. The authors identify existing accounting standards, guidelines, limitations and possible amendments required in future for blockchain adoption in accounting in taxation, accounting treatment of crypto-assets/liabilities and detailed audit procedures. Blockchains are compared with legacy accounting technologies and two frameworks for adoption developed. The authors' results could impact the understanding of existing regulation, accounting standards, future amendments, areas requiring clarity and future collaborative research between academia and industry across multi-disciplines. Practical implications to academics, professional bodies, regulators and industry practitioners exist.

The authors' study identifies significant implications on organizations, environment, culture and society in general. The authors identify that social engagement projects may be easily initiated and implemented with decentralized accounting information systems. Transparency and efficiency would change organization culture, ways accountants and even employees interact with each other and community. Anonymity in blockchains can be used for criminal activities. Coding of negative social dynamics to smart contracts may persist. Transparency of personally identifiable information may place individuals at risk. Regulation and standards would need to identify equity, ethics in blockchains which notwithstanding energy consumption, and could enable environmental protection increasing societal sustainability.

To the authors' knowledge, this is the first study that compares academic and industry literature of 452 articles to identify gaps and similarities from 2012 to 2020 using three multi-disciplinary databases. The authors' study is the first study to in detail existing accounting standards, unclear areas, future amendments for International Financial Reporting Standards (IFRS) standards on taxation, financial reporting and all aspects of auditing procedures. The authors further categorize prior literature into these key areas and develop two frameworks (DAERPS and DAIS) that are linked to our review results and prior literature. The authors identify the impact of blockchain adoption on key stakeholders, regulation, society, culture, organization, accountability and ethics.

The purpose of this paper is to provide an account of the development and implementation of social accounting at the UK fair trade organisation Traidcraft plc.

Using an ethnographic approach, the paper critically reflects on the role of this emerging form of accounting in an ongoing intra‐organisational struggle for meaning within Traidcraft over the management of its “fair‐trade” business.

The paper argues that the implementation of a formal system of “social bookkeeping” largely failed to achieve its intended objective to further augment the organisation's accountability relationships with its key stakeholders. However, in the context of organisational change, the accounting intervention was nevertheless significant, in a quite unexpected (and possibly undesirable) way. Along with a number of other intra‐organisational factors, the intervention produced a decisive, management‐led change within the organisation towards a more commercial interpretation of its religious principles, which the organisation termed “New Traidcraft”.

The paper contributes to the change/appropriation debate surrounding corporate social reporting by providing insights into the complex range of political, functional and social factors that may influence the outcome of social accounting interventions. The paper also provides evidence to support the argument that social and environmental accounting interventions can be influential (if not necessarily desirable) when they are aligned with substantive changes in the organisation itself.

The study combines data from the electronic version of the transcribed census enumerators’ books and documentary sources to analyse the entry of women to bookkeeping in late nineteenth century Britain. The paper explores the chronology of the feminisation of bookkeeping and presents a socio‐demographic profile and sectoral distribution of women bookkeepers. The study renders more visible the existence of female accounting labour on the boundaries of the private/public divide. It is shown that previous commentators have failed to identify the early sex‐typing of bookkeeping in the south of England and in retailing and distribution. The liberal feminist movement and the use of women as cheap or unremunerated labour are offered as explanations for the employment of female accounting functionaries.

This study aims to examine the effect of usage, value, tradition, risk, compatibility and complexity barriers on user resistance to mobile bookkeeping applications. Furthermore, it also explores how the relationship between these barriers and user resistance is mediated by technostress. Finally, the authors analysed the moderating impact of self-efficacy on the mediating effect of technostress between barriers and user resistance.

Structured questionnaires were used to obtain data from 325 respondents. A structural equation modelling technique was used to investigate the hypotheses.

The findings suggest that usage, risk and tradition barrier has a significantly positive effect on user resistance intention. Also, results suggested that technostress plays an important role in framing customers’ resistance intention. Finally, the mediation effect of technostress between risk barrier and user resistance is higher for users having low levels of self-efficacy compared with users with high levels of self-efficacy.

The present research enriches the existing literature, especially in the field of mobile bookkeeping applications, user resistance, technostress and innovation resistance theory. It would help bookkeeping application developers design their apps, keeping the major user barriers in mind.

The purpose of this paper is to ascertain whether the deinstitutionalization of management accounting is better described using structuration theory (techniques are reproduced until replaced) or sedimentation (layering of a new technique upon an earlier technique).

An archival study of management accounting at the Hudson's Bay Company (HBC) between 1670 and 2005.

With the delegitimation of management accounting at the HBC, both structuration and sedimentation processes occurred. However, delegitimation did not mean all of the techniques within a set were eliminated. Several management accounting techniques often continued from one set to another (e.g. indents, outfits, standards of trade) reflecting continued reproduction of existing practices. Sometimes new techniques were added to allegedly make the set more effective, but these overlays did not always replace the former.

The usual limitations of single firm study generalizations.

The research provides practitioners with insights into how management accounting practices change. With change some aspects of management accounting will remain the same.

This case study is based upon a unique primary archival. The HBC has made its accounting and other corporate records available to the public for the period 1670‐1970. The archival data set is supplemented by access to some of the Company's private (and more recent) corporate records, plus interviews with retired and existing senior managers about these changes to their management accounting techniques, up to 2005. Therefore, this study is based upon an extensive, unique and robust longitudinal data set.

Ethnography has emerged as a potentially valuable empirical means of understanding how and why accounting operates within organisations. However, its use in the accounting literature has not been without controversy. This paper addresses one of the key issues of dispute: the role of critical foundational theories in ethnographic accounting research. First, the paper draws from competing proposals for ethnography in the accounting literature in an attempt to shed further light on the use of critical theory within an ethnographic field study. It is argued that critical theory can be a valuable tool in developing further insights from ethnographic study, but that its timing within the stages of the empirical work is crucial to achieve a balance between understanding and explanation. Second, in highlighting the lessons learnt from the author’s own ethnographic research, the paper discusses the (as yet untapped) potential for critical ethnography to inform directly the design and development of new accounting systems. It is proposed that using ethnography “actively” in this way could provide the methodological basis for the development of new forms of accounting, such as social accounting.

The purpose of this paper is to integrate business process management (BPM) and accounting on a conceptual level in order to account for the economic implications of process-state changes in process design-time and process run-time.

The paper adopts a design science research paradigm. The research, grounded in an “events” approach to accounting theory, builds on the REA accounting model that has been adapted for the design of a process accounting model (PAM).

The paper presents a PAM that can be used to structure event records in process-aware information systems (PAIS) to enable process-oriented accounting. The PAM is specified as a light weight data structure that is intended for the integration of PAIS and accounting information systems.

As this paper is technical in nature, more research is needed to evaluate more thoroughly its approach in naturalistic settings.

The PAM can support traditional accounting approaches, and because of the adopted events approach, it readily supports use cases related to real-time analytics in BPM and accounting.

The PAM presents a novel approach to integrating BPM and accounting. The novelty of this approach lies in its use of event records to document flows of economic resources.

1.1 What Are Accounts For? Overview The purpose of accounts is to reveal performance in the conduct of a business or other activity concerned with use of economic resources (e.g. a club). It is thus a matter of stewardship. Although, like economics, it is necessary in accounting to use money as a measure of performance, it is concerned with the individual organisation rather than with economic phenomena as a whole.

The purpose of this paper is to suggest a quality cost measurement model which is managed in coordination and conjunction with the accounting reports, thereby creating a comprehensive management control tool for organizations.

The contents of this paper arise from studying the theory, analyzing the evolution and observing the practice restrictions of both quality cost and accounting systems.

By using this proposed model, it is possible to unify different management control tools (such as quality cost and financial accounting) into a single system, without neglecting their individual theoretical principles.

This is a general model that is intended to be applicable to organizations of any size and type, thus requiring specific adaptations when implemented in particular cases.

Theoretical aspects of quality cost have been widely developed, especially in academic environments. The current model proposes an explicit and practical measurement procedure in order to calculate these costs relying on the accounting system.