Purpose The purpose of this paper is to report the use of performance metrics among 121 Brazilian agribusiness companies, with the aim of helping accountants and academics to understand the actual use of performance metrics in non-integrated supply chains (SCs). Design/methodology/approach To...

Purpose – The overarching question here is whether common balanced scorecards (BSCs) are possible between partners in supply networks. The purpose of this paper is to form four independent samples of Brazilian input suppliers, producers, distributors and retailers from the agri-food industry...

Purpose The underlying question to the investigation is “are supply chain performance indicators usage patterns related to specific strategic goals?” The paper aims to analyze whether specific supply chain performance metrics from the Balanced Scorecard are related to specific strategic...

pt. 1. Benchmarks for comparing farm performance -- pt. 2. Benchmarking for better practice in farming -- pt. 3. Environmental benchmarking in food and farming -- pt. 4. Benchmarking for best practice : innovative practice and future developments in food and farming.

1. Why use social theory to study accounting? -- 2. Locating accounting in the social world -- 3. Structure, agency and accounting -- 4. Power, inequality and resistance -- 5. Space, time and change -- 6. Writing and designing empirical research with social theory -- 7. Future directions.

Purpose The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also provides an overview of the contributions advanced by the other papers in this special issue of Accounting, Auditing...

Purpose The purpose of this paper is to share interdisciplinary ideas about the purpose of social theory in empirical research. Design/methodology/approach The formal interview took place in front of an audience at the Strong Structuration Theory and Management Research workshop at IAE de Paris,...

Purpose The purpose of this paper is to suggest a strong structuration-based framework for the study of management accounting change. Design/methodology/approach A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of...

Purpose: The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how accountants go about building and maintaining their networks. It also illustrates the use of strong structuration...