Purpose – This paper aims to argue that utilising foresight becomes a more useful tool to organisational management, if the innovative technique of “creative competition” is applied. In an empirical analysis, it seeks to show how the technique of creative competition was used in a...

This case study looks at the effectiveness of policy instruments aimed at reducing the number of underperforming primary schools in a system with a long tradition of school autonomy. It reviews relevant Dutch policy developments in education since 1998 and provides an in-depth analysis of five...

In these times of financial austerity and the emergence of wicked problems, traditional Public Administration and New Public Management as government's conventional mechanisms to steer society often fail to produce desired societal outcomes. This has made the governments of many Western nations...

Purpose: This paper aims to address an important theoretical shortcoming in the conceptualization of internal alignment by investigating the cognitive processes involved in aligning operations with strategy and the role of performance measurement (PM) in sustaining these processes....

Purpose: Information system projects often go awry and when they do internal auditors are often in a position to bring the problems to management’s attention. However, managers are not always receptive to risk warnings, even when internal auditors who are role prescribed to carry out this...

Purpose – This paper aims to investigate ways in which inertia obstructs the adoption of new management accounting rules. Drawing on the view of management accounting as organisational rules and routines, it aims to suggest various ways in which inertia can become more pronounced when new...

Purpose – The purpose of this paper is to explore the dynamics involved in the emergence and change of management accounting routines. It seeks to provide an understanding of the ways in which these complex routines foster stability and change in management accounting practices....

Purpose: This paper aims to uncover how implementation practices affect the unfolding of integration as the ideal of an enterprise resource planning (ERP) system. In this way, the authors aim to provide a better understanding of the ways in which the ideal of integration affects the complexity...