Purpose – This study aims to describe and understand performance measurement system (PMS) change in an emerging economy bank. Design/methodology/approach – Using institutional theory as a theoretical lens, the study uses Kasurinen's accounting change model to explain management accounting...

Purpose – The purpose of this paper is to provide insights into the understanding of the relationship between board involvement and corporate performance within the context of developing countries. Design/methodology/approach – A number of aspects related to board involvement, including...

Purpose The purpose of the study is to examine the use of management controls by a public partner to minimise risks associated with a public-private partnership (PPP) in a developing country. Design/methodology/approach Using case study method, management controls used in a power project formed...

This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian government trading enterprise. Data are gathered from semi‐structured interviews with organizational participants and...