Purpose The purpose of this paper is to report the use of performance metrics among 121 Brazilian agribusiness companies, with the aim of helping accountants and academics to understand the actual use of performance metrics in non-integrated supply chains (SCs). Design/methodology/approach To...

Purpose – The overarching question here is whether common balanced scorecards (BSCs) are possible between partners in supply networks. The purpose of this paper is to form four independent samples of Brazilian input suppliers, producers, distributors and retailers from the agri-food industry...

Purpose The underlying question to the investigation is “are supply chain performance indicators usage patterns related to specific strategic goals?” The paper aims to analyze whether specific supply chain performance metrics from the Balanced Scorecard are related to specific strategic...

Why use social theory to study accounting? -- Locating accounting in the social world -- Structure, agency and accounting -- Power, inequality and resistance -- Space, time and change -- Writing and designing empirical research with social theory -- Future directions