Purpose This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the...

Purpose: As accounting academics, the authors know that performance measurement is well-trodden ground in the literature. Yet rarely have they turned their gaze inwards to examine the performance controls which they are subject to in the own everyday working life. Over the past 40 years, the...

Purpose – This paper aims to contextualise and critically evaluate the state of accounting historiography, its past and future agenda as a foundation for future scholars’ design and pursuit of accounting history research. Design/methodology/approach – Focussing on the historiographic...

Purpose This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional...