Research - Professional Accounting Research Group

ResearchPARG Links on Accounting As of February 10, 2020 – Peer-Reviewed Journal Articles

Abdel-Maksoud, A., Elbanna, S., Mahama, H., Pollanen, R. (2015). The Use of Performance Information in Strategic Decision Making in Public Organizations. International Journal of Public Sector Management, 28(7), 528-549.

Bahri, M., Saint-Pierre, J., Sakka, O. (2017). Performance measurement and management for manufacturing SMEs: A Financial Statement-based system. Measuring Business Excellence, 21(1), 17-36.

Bahri, M., Saint-Pierre, J., Sakka, O. (2011). Economic Added Value: A tool for SMEs’ performance management. International Journal of Productivity and Performance Management, 60(6), 603-621.

Baraby, P., Brouard, F. (1987). L’imposition de l’industrie forestière. Revue de planification fiscale et successorale, 9(4), 549-597.

Becker, H. (2019). A Proposal for Using Blue Ocean Strategy in Ecotourism Product Development: Methodology for Use in the Cuban Tourism Industry. Review of Business Research, 19(1), 39-44.

Becker, H. (2018). Cirque du Soleil – KA in Las Vegas: Sustainability of a Blue Ocean, Journal of International Management Studies, 18(2), 39-46.

Becker, H. (2016). The Yin and Yang of Blue Ocean/Red Ocean Strategic Management. Journal of Strategic and International Studies, XI(5), 66-71.

Becker, H. (2015). An Analysis of the U.S./Cuba Normalization of Relations. Journal of Academy of Business and Economics, 15 (3), 21-28.

Becker, H. (2014). A Blue Ocean Strategy Analysis of IMAX’s Move to Go Hollywood. Journal of International Management Studies, 14(2), 53-60.

Becker, H. (2012). Entrepreneurial Professional Services in the Cuban Economy: The Missing Piece. European Journal of Business and Research, 12(4), 23-28.

Becker, H. (2012). Small Business Development: Perspectives on the Recent Changes in the Cuban Economy. Journal of International Management Studies, 12(2), 34-42.

Becker, H. (2011). Linking Blue Ocean Strategy to the VRIO Framework: Does Utilizing Blue Ocean Strategy Lead to Sustainable Competitive Advantage. Journal of Business and Behavioral Sciences, 23(2), 40-57.

Becker, H. (2011). Utilizing the Strategy Canvas in Performance Measurement Systems. International Journal of Strategic Management, 11(2), 26-35.

Becker, H. (2010). Using Blue Ocean Strategy in Performance Measurement. International Journal of Strategic Management, 10(2), 140-147.

Becker, H. (2008). The Chaotic Blue Ocean, Review of Business Research, 8, 125-131.

Becker, H. (2003). Cuba: Potential or Potential Threat, Journal of Academy of Business and Economics, I(2), 88-101.

Becker, H., Blanco, H (2006). The Balanced Scorecard: A proposal for Implementation in the tourism sector: Applications in Canada and Cuba, Gerencia, 115-126.

Becker, H., Gutierrez Castillo, O., Gutierrez Guerra, I. (2017). Cuba: What Now – A look at the Tourism Industry in the New Dynamic (Post U.S. Normalization, Post Trump and Post Fidel Castro). Journal of Academy of Business and Economics, 17(4), 67-74.

Becker, H., Gutierrez Castillo, O., Gutierrez Guerra, I. (2014). Cuban Economic Reform: Analysis and Opportunities. Review of Strategic and International Studies, 6(2), 5-12.

Berry, J.W., Kim, U., Power, S., Young, M., Bujaki, M.L (1989). Acculturation Attitudes in Plural Societies, Applied Psychology: An International Review, 38(2), 185-206.

Boulianne, E., Keddie, L., Postaire, M. (2018). (Non) Coverage of Sustainability Within the French Professional Accounting Education Program. Sustainability Accounting, Management and Policy, 9(3), 331-335, doi: https://doi.org/10.1108/SAMPJ-09-2017-0119.

Boulianne, E., Keddie, L. (2018). Where is Sustainability within the Canadian CPA Program?. Accounting and Management, 7, 71-112.

Brouard, F. (2007). «Une recherche-action pour diagnostiquer les pratiques de veille stratégique des PME» / [An action research to diagnose environmental scanning practices in SME, Revue internationale PME, 20(1), 9-40.

Brouard, F. (2006). «Development of an Expert System on Environmental Scanning Practices in SME: Tools as a Research Program», Journal of Competitive Intelligence and Management, 3(4), 37-58.

Brouard, F. (2004). Business Intelligence for Canadian Corporations after September 11, Journal of Competitive Intelligence and Management, 2(1), 1-15.

Brouard, F. (2003). La veille stratégique, un outil pour favoriser l’innovation au Canada. Revue Organisation et Territoires, 12(3), 53-59.

Brouard, F., Bujaki, M., Durocher, S. (2017). Attracting Prospective Professional Accountants before and after the CPA Merger in Canada. Accounting Perspectives, 16(2), 105-127.

Brouard, F., Bujaki, M., Durocher, S., Neilson, L. (2017). Professional Accountants’ Identity Formation: An Integrative Framework. Journal of Business Ethics, 142(2), 225-238.

Brouard, F., Cadieux, L., Menvielle, W. (2006). L’expérience du DBA québécois, un premier regard, Revue Organisation et Territoires, 15(1), 5-14.

Brouard, F., Glass, J. (2017). Understanding Information Exchanges and Reporting by Grantmaking Foundations. ANSERJ: Canadian Journal of Nonprofit and Social Economy Research, 8(2), 40-56.

Brouard, F., Larivet, S., Sakka, O. (2012). Défis et actions pour développer l’entrepreneuriat social. La Revue des Sciences de Gestion, 47 (255-256), 17-22.

Brouard, F., Larivet, S., Sakka, O. (2010). Entrepreneuriat social et participation citoyenne. ANSERJ: Canadian Journal of Nonprofit and Social Economy Research, 1(1), 46-64.

Brouard, F., McMurtry, J.J. (2015). Les entreprises sociales au Canada : Un bref exposé. ANSERJ: Canadian Journal of Nonprofit and Social Economy Research, 6(1), 18-24.

Brouard, F., McMurtry, J.J., Vieta, M. (2015). Social Enterprises Models in Canada – Ontario. ANSERJ: Canadian Journal of Nonprofit and Social Economy Research, 6(1), 63-82.

Brouard, F., Paré, C. (2019). Écosystème de l’industrie de l’humour francophone, Revue Organisation et Territoires, 28(3), 11-20.

Bujaki, M. (2015). Visualizing the Rideau Canal through early budget estimates, 1823-1824. Accounting History, 20(1), 43-62.

Bujaki, M. (2014). Parallel Challenges Building the New York and Rideau Canals. International Journal for the History of Engineering and Technology, 84(1), 30-51.

Bujaki, M. (2010). Cost-Benefit Analysis in Correspondence Related to Building the Rideau Canal. Accounting History, 15(2), 229-251.

Bujaki, M., Durocher, S. (2014). Financial ratios and strategy in the Canadian telecommunications sector. International Journal of Case Method Research and Application, 26(2), 89-99.

Bujaki, M., Durocher, S. (2014). Depreciation in the Canadian Airline Industry. Accounting Perspectives, 13(3), 209-218.

Bujaki, M., Durocher, S. (2012). Industry identification through ratio analysis. Accounting Perspectives, 11(4), 315-322.

Bujaki, M., Durocher, S., Brouard, F., Neilson, L., Pyper, R. (2018). Protect, profit, profess, promote: Establishing legitimacy through logics of ‘diversity’ in Canadian accounting firm recruitment documents. Canadian Journal of Administrative Sciences, 35(1), 162-178, doi: 10.1002/CJAS.1392. Published online: 20 April 2016

Bujaki, M., Gaudet, S., Juliano, R.M. (2017). Governmentality and identity construction through 50 years of personal income tax returns: The case of an immigrant couple in Canada. Critical Perspectives on Accounting, 46, 54-74.

Bujaki, M., Lento, C., Sayed, N. (2019). Utilizing professional accounting concepts to understand and respond to academic dishonesty in accounting programs. Journal of Accounting Education, 47, 28-47, doi: https://doi.org/10.1016/j.jaccedu.2019.01.001.

Bujaki, M., McConomy, B.J. (2017). Productivity in Top-Ten Academic Accounting Journals by Researchers at Canadian Universities in the 21st Century. Accounting Perspectives, 16(4), 269–313.

Bujaki, M., McConomy, B.J. (2012). Metaphor in Nortel’s Letters to Shareholders: 1997 – 2006. Accounting Auditing and Accountability Journal, 25(7), 1113-1139.

Bujaki, M., McConomy, B.J. (2010). The Portrayal of Women in Canadian Corporate Annual Reports. Canadian Journal of Administrative Sciences, 27(3), 210-223.

Bujaki, M., McConomy, B.J. (2010). Gendered Interactions in Corporate Annual Report Photographs. Gender in Management: An International Journal, 25(2), 119-136.

Bujaki, M., McConomy, B.J. (2007). Income Tax Accounting Policy Choice: Exposure Draft Responses and the Early Adoption Decision by Canadian Companies, Accounting Perspectives, 6(1): 21-53.

Bujaki, M., McConomy, B.M. (2002). “Corporate Governance: Factors Influencing Voluntary Disclosure by Publicly Traded Canadian Firms”, Canadian Accounting Perspectives, 1(2): 105-139, Reprinted in ICFAI Journal of Corporate Governance in 2003.

Bujaki, M., McKeen, C.A. (1998). Hours Spent on Household Tasks by Business School Graduates, Women in Management Review, 13(3/4), 105-113.

Bujaki, M., Richardson, A.J. (1997). A Citation Trail Review of the Uses of Firm Size in Accounting Research, Journal of Accounting Literature, 16, 1-27.

Calof, J., Brouard, F. (2004). «Competitive Intelligence in Canada», Journal of Competitive Intelligence and Management, 2(2), 1-21.

Chow, D. Pollanen, R., Baskerville, R., Aggestam-Pontoppidan, C., Day, R. (2019). Usefulness of consolidated government accounts: A comparative study. Public Money and Management, 39(3), 175-185, doi: https://doi.org/10.1080/09540962.2018.1535034.

Cutler, A. S., McKay, R., Brouard, F. (2014). Canadian Sponsorship Scandal: The Whistleblower’s Perspective. International Journal of Case Studies in Management, 12(2), 15p. and Cutler, A. S., Brouard, F., McKay, R. (2014). Canadian Sponsorship Scandal: The Whistleblower’s Perspective (Teaching notes). International Journal of Case Studies in Management, 12(2), 17p.

Durocher, S., Bujaki, M., Brouard, F. (2016). Attracting Millennials: Legitimacy management and bottom- up socialization processes within accounting firms. Critical Perspectives on Accounting, 39, 1-24.

Durocher, S., Fortin, A., Brouard, F. (1997). Une activité d’apprentissage individuel dans le cadre de la formation des comptables. Comptabilité, contrôle et audit, 3(2), 113-127.

Elbanna, S., Andrews, R., Pollanen, R. (2016). Strategic Planning and Implementation Success in Public Service Organizations: Evidence from Canada. Public Management Review, 18(7), 1017-1042.

Elson, P., Brouard, F. (2012). Advice for New Authors on the Submission of Articles / Conseils pour les nouveaux auteurs sur la soumission d’articles. ANSERJ: Canadian Journal of Nonprofit and Social Economy Research, 3(1), 79-91.

Firoozi, M., Magnan, M., Fortin, S. (2019). Does Proximity to Corporate Headquarters Enhance Directors’ Monitoring Effectiveness? A Look at Financial Reporting Quality. Corporate Governance: An International Review, 27(2), 98-119, doi: https://doi.org/10.1111/corg.12264.

Janssen, F., Bacq, S., Brouard, F. (2012). L’entrepreneuriat social ; un thème pour la recherche passée, présente et future. Revue Internationale PME, 25(3-4), 17-44.

Ku, C., Firoozi, M. (2019). The Use of Crowdsourcing and Social Media in Accounting Research. Journal of Information Systems 33(1), 85-111, doi: https://doi.org/10.2308/isys-51978.

Firoozi, M, Magnan, M, Fortin, S. (2019). Does proximity to corporate headquarters enhance directors’ monitoring effectiveness? A look at financial reporting quality. Corporate Governance: An International Review. 27(2), 98–119. doi: https://doi.org/10.1111/corg.12264. https://doi.org/10.1111/corg.12264

Kumar, V., Pollanen, R., Maheshwari, B. (2008). Challenges in Enhancing Enterprise Resource Planning Systems for Compliance with Sarbanes-Oxley Act and Analogous Canadian Legislation. Management Research News, 31(10), 758-773.

Larivet, S., Brouard, F. (2012). SMEs’ attitude towards SI programmes: evidence from Belgium. Journal of Strategic Marketing, 20 (1), 5-18.

Larivet, S., Brouard, F. (2010). Complaints are a Firm’s Best Friend. Journal of Strategic Marketing, 18(7), 537-551.

Larivet, S., Brouard, F. (2007). Faire de l’intelligence économique au quotidien: application à la gestion des réclamations, Marketing & Communication / Market Management, 7(4), 5-25.

Lento, C., Bujaki, M., Yeung, W.H. (2018). Auditing estimates in financial statements: a case study of a fish farm’s biological asset. Accounting Perspectives, 17(3), 435-462.

Lento, C., Sayed, N., Bujaki, M. (2018). Sex role socialization and perceptions of student academic dishonesty by male and female accounting faculty. Accounting Education, 1-26. Published online. doi: https://doi.org/10.1080/09639284.2017.1361849

Madill, J., Brouard, F., Hebb, T. (2010). Canadian Social Enterprises: An Empirical Exploration of Social Transformation, Financial Self-Sufficiency and Innovation. Journal of Nonprofit and Public Sector Marketing, 22(2), 135-151.

McKeen, C.A., Bujaki, M.L., Burke, R.J. (2000). Preparing Business Graduates for the ‘Real’ World – The Role of the University, Women in Management Review, 15(7/8), 356-66.

McMurtry, J.J., Brouard, F. (2015). Social enterprises in Canada: An Introduction. ANSERJ: Canadian Journal of Nonprofit and Social Economy Research, 6(1), 6-17.

Otley, D., Pollanen, R. (2000). Budgetary Criteria in Performance Evaluation: A Critical Appraisal Using New Evidence. Accounting, Organizations and Society, 25(4/5), 483-496.

Pollanen, R. (2016). Financial Regulation and Governance in Canadian Higher Education. International Journal of Business, Accounting and Finance, 10(2), 94-109.

Pollanen, R. (2015). Financial Governance Structures and Practices in Canadian Governments. International Journal of Business, Accounting and Finance, 9(2), 1-15.

Pollanen, R. (2014). Performance Measurement and Control Systems: Evidence from Canadian Organizations. International Journal of Business, Accounting and Finance, 8(1), 79-97.

Pollanen, R. (2014). Annual Performance Reporting as Accountability Mechanism in Local Government. International Journal of Business and Public Administration, 11(1), 105-120.

Pollanen, R. (2013). Accounting Regulation, Governance and Accountability: Guest Editorial. International Journal of Management Accounting Research, 3(1), 1-5.

Pollanen, R. (2011). Relative Performance Benchmarking of Local Governments: Case of Ontario Municipalities. International Journal of Business and Public Administration, 8(1), 19-33.

Pollanen, R. (2005). Performance Measurement in Municipalities: Empirical Evidence in Canadian Context. International Journal of Public Sector Management, 18(1), 4-24.

Pollanen, R., Abdel-Maksoud, A. (2010). The Deployment of Contemporary Management Accounting Practices in Canadian Firms: A Contingency Approach. International Journal of Managerial and Financial Accounting, 2(2), 134-152.

Pollanen, R., Abdel-Maksoud, A., Elbanna, S., Mahama, H. (2017). Relationships between Strategic Performance Measures, Strategic Decision Making, and Organizational Performance: Empirical Evidence from Canadian Public Organizations. Public Management Review, 19(5), 725-746.

Pollanen, R., Loiselle-Lapointe, K. (2012). Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact. Financial Accountability and Management, 28(4), 359-377.

Pollanen, R., Maheshwari, B., Kumar, V. (2013). Regulatory Control Implementation Experiences: Accounting and Information Systems Perspectives. International Journal of Management Accounting Research, 3(1), 7-29.

Pollanen, R., Pollanen, E. (2009). Financial Control and Accountability in Local Government: Recent Initiatives in Ontario. International Journal of Business and Public Administration, 6(2), 83-97.

Pollanen, R., Pollanen, E. (2008). Corporate Control and Accounting Regulation Reform: Sarbanes- Oxley Act and Its Canadian Counterpart. International Journal of Business, Accounting, and Finance, 2(2), 34-48.

Pollanen, R., Xi, K. (2018). The Effects of Using Balanced Scorecard Measures in Executive Compensation on Organizational Performance. International Journal of Business, Accounting and Finance, 12(1), 1-16.

Pollanen, R., Xi, K. K. (2015). Organizational Characteristics and Use of Balanced Scorecard Measures in Executive Compensation. International Journal of Business and Public Administration, 12(1), 68-82.

Ruff, K., Olsen, S. (2018). The Need for Analysts in Social Impact Measurement: How Evaluators Can Help. American Journal of Evaluation, 39(3), 402-407, doi: https://doi.org/10.1177%2F1098214018778809.

Sakka, O. Bahri, M. (2011). Relations entre les objectifs de l’entrepreneur, les pratiques d’affaires et la gestion de l’actif à court terme. Revue Internationale PME, 24(3-4), 79-101.

Sakka, O., Barki, H., Côté, L. (2016). Relationship between the interactive use of control systems and the project performance: The moderating effect of uncertainty and equivocality. International Journal of Project Management, 34(3), 508-522.

Sakka, O., Barki, H., Côté, L. (2013). Interactive and diagnostic uses of management control systems in information system projects: Antecedents and impacts on performance. Information and Management, 50(6), 265-274.

Sakka, O., St-Pierre, J., Bahri, M. (2019). Innovation collaborations in SMEs: the role of the firm’s innovation orientation and use of external information. International Journal of Innovation Management, 23(2), 1950011 (34p.), doi: https://doi.org/10.1142/S1363919619500117.

St-Pierre, J., Sakka, O., Bahri, M. (2018). External Financing, Export Intensity and Inter-Organizational Collaborations: Evidence from Canadian SME. Journal of Small Business Management, 56(S1), 68-87.

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