Purpose: The purpose of this paper is to investigate the relation between various governance mechanisms and the transparency level by using a sample of the top 200 Chinese charity foundations on net assets. Design/methodology/approach: Three types of governance forces are examined, including...

This paper aims to aid our understanding of the emergence of accounting as a control instrument in complex proto-industrial settings, through its perceived capacity of mirroring the production process. The paper starts off from an archival document, the 1586 deliberation by the Venetian Senate,...