Purpose – The purpose of this paper is to describe the dynamic development of technical controls in different companies and to interpret the observations using Van de Ven and Poole's typology of change process theories. Design/methodology/approach – Case study data were obtained through...

Purpose – Holding the number of outside directorships constant, this paper aims to test whether executive directors from superior performing firms are subsequently rewarded with better quality outside directorships. Design/methodology/approach – The quality of new outside directorship...

Purpose – This paper sets out to demonstrate a conceptual structure for the study of performance management systems which subsumes one major aspect of management accounting activity, namely performance evaluation and control. Design/methodology/approach – The approach takes the form of a...

Despite recent developments in reporting non-financial measures of performance such as the Balanced Scorecard, the mainstay of management control systems remains the reporting of accounting numbers. This paper reviews the different roles that accounting performance measures fulfil and points out...