This paper examines the way in which management accounting practices in a government trading enterprise (GTE) changed in conjunction with the changes in the organisation's goals, structure and culture when the organisation was undergoing public sector reforms. Data for the study were gathered...

This paper examines the way in which management accounting practices in a government trading enterprise (GTE) changed in conjunction with the changes in the organisation's goals, structure and culture when the organisation was undergoing public sector reforms. Data for the study were gathered...

Purpose – This study aims to describe and understand performance measurement system (PMS) change in an emerging economy bank. Design/methodology/approach – Using institutional theory as a theoretical lens, the study uses Kasurinen's accounting change model to explain management accounting...

Conceptualisation of corporate governance in mainstream accounting research seems to be based on the assumption of pure economic type governance which is characterised by control systems and political neutrality. This study examines institutional and socio-political dynamics of the role of...