This paper explores the rationales offered by participants for the accounting and management control practices in which they are involved. An analysis of these rationales emphasis four characteristics of current practices. Firstly, financial planning and control systems do not appear to be a...

Purpose – The purpose of this paper is to identify the key characteristics of the post‐investment relationship between the venture capital firm and its investee companies. Design/methodology/approach – The research is a case study of a major UK venture capital firm using qualitative...

Pro-active supply chain practices in manufacturing have been affected by general features of institutionalized reflexivity whereby production activities are disembedded by firms whose actions have been enabled by abstract systems such as accounting and quality management. A new consciousness of...

Current accounting and financial management practicesin small and medium-sized enterprises (SMEs) are considered.Among theexternal influences to which SMEs are subject are the impact of accountinginnovations, such as activity-based costing (ABC), and the rise of the NewFinance movement, which...