Spanish Abstract: Este estudio analiza cómo los requisitos internacionales de financiación y rendición de cuentas en materia de desarrollo están implicados en la desarticulación de un movimiento social. Basándonos en estudios de campo realizados en Guatemala y El Salvador, mostramos y...

This field study examines the workings of multiple performance measurement systems (PMSs) used within and between a division and Headquarters (HQ) of a large European Corporation. We explore how multiple PMSs arose within the multinational corporation. We first provide a first order analysis...

The paper analyses the changing nature of professionalism through a study of the effects of a change in the regulatory context of the U.K. accounting profession. The emphasis is on how accountacy, as a professional project, is managed. Profesions are viewed as institutions whose direction and...

The paper examines the stated reasons for recent mergers between members of the (former) Big Eight accounting firms. The reasons are expressed in terms of hypotheses about the perceived advantages of very large size and the hypotheses are tested using 1986-9 data from the top 1000 Canadian...

The way corporations are accounted for is tremendously important for shaping the way investors and other stakeholders see and assess them. A new understanding of the purpose of financial accounting with adjoining accounting methods thus creates powerful incentives for corporate managers to...

This paper examines the role of management control systems, in particular performance measurement systems (PMS) such as the Balanced Scorecard and key performance indicators, in a multinational context. We begin by exploring how globalization discourse is engaged with, consumed, appropriated,...

We explore how the Balanced Scorecard (BSC), as a management accounting technique, emerged in local experiments and was developed and marketed as a general management practice. Drawing on actor network theory (ANT) the paper offers an analytical history of the BSC, emphasizing how its various...

We review some of the ways in which corporate reporting might be more useful for the government's management of the macro economy and for society's needs for more comprehensive reporting of corporate social and environmental performance. We highlight the constitutive as well as the...

The article seeks to better understand the transformation and mobilization of the Logical Framework, a project planning and performance assessment tool that is widely used in international development organizations. The Logical Framework has certain features, including its capacity to (a)...

This study explores the management and accounting requirements that international development Non-governmental organizations (NGOs) adopt to be eligible for grants. More specifically, based on interviews conducted with state funding agencies, international NGOs, and Guatemalan and El Salvadorian...