This paper analyses the characteristics of good strategic performance that contribute to the overall performance of a successful company. We apply a framework of pragmatic constructivism in order to analyse and measure strategic performance. We use the model for performance measurement based on...

Purpose – The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach – The...

Purpose – The purpose of this paper is to provide a response to a comment written by Richard Laughlin on a previous paper by the authors, which appeared in Accounting, Auditing & Accountability Journal, Volume 23 Number 6. Design/methodology/approach – The paper addresses three issues...

Purpose – The purpose of this paper is to reflect on the life of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of Sheffield, who died on 5 March 2014. It celebrates Tony Lowe’s considerable direct contributions to accounting knowledge and, possibly...

<title>Abstract</title> This article seeks to bridge theory and practice. It provides a theoretical model of steering that is used to explore the practical issues of implementing changes to achieve sustainability in Higher Education in England. The article highlights the importance of both regulation and...

<title/> There is a renewed impetus in the International Accounting Standards Board (IASB) and the International Public Sector Accounting Standards Board (IPSASB) to develop a conceptual framework for financial reporting for both private sector and public-benefit entities. This article takes stock of...

This paper comes from comments made at an event at the 2013 CSEAR Summer School to celebrate the considerable and ongoing contributions of Professor Rob Gray to the development of Social and Environmental Accounting (SEA). It concentrates on Rob Gray's contributions to the pressing agenda for...