Purpose: The purpose of this paper is to examine the factors related to the use of the balanced scorecard (BSC) by private companies. Specifically, the authors examine how foreign ownership, focus on a global market beyond the local company’s geographic region and other sophisticated...

Purpose – This paper aims to extend the literature on public sector reforms in less‐developed countries in the Pacific. It seeks to examine the roles of accounting and control systems in the reforming of two public sector organisations in Fiji: a process that was demanded by international...

Purpose The aim of this paper is to gain insights into the gap that persists between management accounting education (MAE) and practice. Design/methodology/approach MAE is examined from four perspectives of the balanced scorecard (BSC), in terms of what is being taught at tertiary level:...

Purpose – The purpose of this paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations. Design/methodology/approach – The paper draws arguments from prior literature to identify the roles that...