Purpose – This study aims to describe and understand performance measurement system (PMS) change in an emerging economy bank. Design/methodology/approach – Using institutional theory as a theoretical lens, the study uses Kasurinen's accounting change model to explain management accounting...

Purpose – The purpose of this paper is to provide insights into the understanding of the relationship between board involvement and corporate performance within the context of developing countries. Design/methodology/approach – A number of aspects related to board involvement, including...

Purpose The purpose of the study is to examine the use of management controls by a public partner to minimise risks associated with a public-private partnership (PPP) in a developing country. Design/methodology/approach Using case study method, management controls used in a power project formed...

This paper examines the way in which management accounting practices in a government trading enterprise (GTE) changed in conjunction with the changes in the organisation's goals, structure and culture when the organisation was undergoing public sector reforms. Data for the study were gathered...

This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian government trading enterprise. Data are gathered from semi‐structured interviews with organizational participants and...

Purpose – This study aims to describe and understand performance measurement system (PMS) change in an emerging economy bank. Design/methodology/approach – Using institutional theory as a theoretical lens, the study uses Kasurinen's accounting change model to explain management accounting...

Conceptualisation of corporate governance in mainstream accounting research seems to be based on the assumption of pure economic type governance which is characterised by control systems and political neutrality. This study examines institutional and socio-political dynamics of the role of...