Purpose – The purpose of this paper is to investigate the measurement and monitoring of social responsibility within the management control system (MCS) of an organisation that subscribes to a stakeholder and social responsibility approach and to propose a framework that provides for the...

Purpose – Decision speed, flexibility, and innovation have often been cited as key ingredients to business success on the turbulent twenty‐first century business landscape. Sets out to argue that the increasing emphasis on legal and regulatory compliance, the push for which can be attributed...

Concerns about the homogenization of accounting research have been expressed over an extended period of time, especially in the U.S. context. Numerous researchers have documented the homogeneity problem and examined the factors that have contributed to research homogeneity. One weakness in the...