Purpose – There is a growing interest in research focusing on performance management practices in the public sector, but research is still limited with regards to public primary healthcare services (PHSs), which play an important role in national healthcare systems. These organisations are...

This study examines the impact on firm performance of theoretically consistent relationships between three management control systems (MCS) design choices - delegation, performance measurement, and incentive compensation. Based upon the 'three-legged stool' model and agency theory, the...

This study investigates the influence of the use of accounting software in teaching activity-based costing (ABC) on the learning process. It draws upon the Theory of Planned Behaviour and uses the end-user computer satisfaction (EUCS) framework to examine students' satisfaction with the ABC...

Prior accounting education literature documents that students typically associate accounting subjects with negative perceptions, but there are also recent suggestions that the stereotype of the accountant has positive associations. These perceptions of accounting are likely to affect students'...

Purpose – Increased awareness regarding environmental issues has encouraged organisations to use environmental management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation. There is, however, little evidence to consubstantiate this...

This paper puts forward the Performance Management and Control (PMC) framework as a research tool for describing the structure and operation of management control systems (MCS). The framework has been inductively generated from the observation of MCS design and use practices in four different...