Management control (MC) elements, such as performance measures and procedures, can motivate employees to act in line with the organizational goals. Although examining MC elements as an interconnected ‘MC package' has the potential to make significant contributions to ongoing debates, to date...

PurposeDrawing on recent research, which recognises the situated nature of accounting practices, the aim of the paper is to extend the Burns and Scapens (B&S) framework and illustrate its potential for studying the situated nature of management accounting practices. The extended framework...

Over the past decade institutional theory, and particularly the Burns and Scapens framework has been used for many studies of management accounting change [Burns, J., Scapens, R.W., (2000). Conceptualizing management accounting change: an institutional framework. Management Accounting Research,...

This paper suggests that despite various shortcomings of New Public Management (NPM) and the developments since the concept was introduced, NPM-like initiatives have seemed to remain important in the public sector in the Netherlands. The paper first addresses some societal forces, trends and...

This study examines empirically the association between joint strategies and the design of manufacturing performance measurement systems. Drawing on data collected from production managers in 84 industrial firms, the study seeks evidence of links between the implementation of differentiation,...