In practice, we observe a desire to use ever more sophisticated, more developed accounting instruments. This paper tries to answer the question of whether it is likely, feasible and desirable that the accounting instruments of growing and ageing organisations (i.e. organisations that get larger...

Hoogovens Steel (HS) is a vertically integrated steel company, which until 1995 was functionally structured. During the eighties the steel market became saturated and more heterogeneous. In order to remain a flexible, market-oriented company, HS changed its organizational structure, by...

This paper shows that governmental management accounting research around the turn of the century, as published in FAM, MAR and EAR, is different from general management accounting research in some respects. Although there are variations related to topics, theories and research methods, a...

The Dutch water boards have recently completed a performance measurement and evaluation project for waste-water treatment. This project was intended to strengthen the boards' accountability to their stakeholders and to identify starting points for performance improvement. The Balanced Scorecard...