Purpose: The fundamental role of corporate boards is to monitor and advise top management on strategic issues. It is therefore of the utmost importance that corporate directors are effective as a decision-making group to ensure corporate performance (Zattoni et al., 2015; Minichilli et al., 2012)....

Purpose: The Beyond Budgeting movement has argued that traditional budgets failed to contribute to the management of tensions associated with the increasing complexity of business models. The literature has reported a range of budgeting practices developed to address these problems, which the...

Recent techniques and shifts in the environment are often viewed as leading management accountants to adopt a business orientation. However, empirical evidence pointing to clear shifts in the role played by management accountants remains relatively scarce. From in-depth qualitative research...

The history of the tableau de bord in France has never really been written. This paper sets out to draw up a history using the archives of three large industrial companies - Lafarge, Pechiney and Saint-Gobain - as source material. This paper seeks to revisit the myth of the French tableau de...

The methods and concepts of the history of technology can make a contribution to the history of management techniques. The model developed by Hughes (1983) to trace the history of a technique from the invention phase to the stabilization phase can provide a useful tool of analysis. The history...