Purpose – This paper sets out to demonstrate a conceptual structure for the study of performance management systems which subsumes one major aspect of management accounting activity, namely performance evaluation and control. Design/methodology/approach – The approach takes the form of a...

Purpose – Holding the number of outside directorships constant, this paper aims to test whether executive directors from superior performing firms are subsequently rewarded with better quality outside directorships. Design/methodology/approach – The quality of new outside directorship...

Purpose – The purpose of this paper is to describe the dynamic development of technical controls in different companies and to interpret the observations using Van de Ven and Poole's typology of change process theories. Design/methodology/approach – Case study data were obtained through...

Purpose – This article has two main parts. First, the aim of the paper is to give a brief overview of the major developments in management control over the past 50 years and attempt to draw out some abiding themes that have arisen from the work that has been conducted. Second, it will examine...