Purpose – This aim of this study is to explore the relationship between management control systems (MCSs) and the formulation of strategy in not-for-profit (NFP) organisations. Design/methodology/approach – The paper views the relationship between MCS and strategy through the contrasting...

Purpose – The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research and practice. Design/methodology/approach –Drawing on diffusion of innovations theory, this study...

This paper presents the results of a longitudinal complete member researcher participant observer study of two nonprofit association boards with particular reference to their internal corporate governance processes. In doing so, it offers one of the very few available insider observational...

Concepts of time in accounting and management historiography have only previously been considered as partial subsets of other methodological issues. This paper investigates our concepts of historical time with a view to offering alternative foundations to the unidirectional linear concept of...

The 1930s and 1940s witnessed a burgeoning in the development of the management and accounting textbook literature on budgeting in corporations. This study examines this period's text writers' efforts to define the dimensions and purposes of budgeting, and their expositions of its advantages,...

This study reports on an investigation of 64 senior management accounting academics from 55 universities in 14 countries about the extent to which academic management accounting research does, and should inform practice. Drawing on the diffusion of innovations theory as a point of departure, and...

Social and environmental accounting (SEA) research has experienced significant developments over recent decades. Based upon Lee Parker's published study (2011. "Twenty-One Years of Social and Environmental Accountability Research: A Coming of Age." <italic>Accounting Forum</italic> 35 (1): 1-10), this paper...