Accounting researchers adopting structural and post-structural interpretive approaches have long criticized mainstream assumptions about the enduring economic aspects of accounting systems, highlighting their roles in reflecting and shaping social realities that are contradictory, diverse, and...

Can accounting practices give coherence to the diverse and unique qualities of organizational activities rather than constraining them? According to the conventional view, accounting is a means of ordering activity from above to achieve the inevitable and uniform end of profitability. The paper...

This paper explains how management control systems (MCS) can be understood as made up of five distinct subsystems but why only three are relevant for joint ventures (JV). It explores the reasons that have been advanced in the academic literature to support the identification of each MCS...

Here is explored corporate governance role in privatised water companies in emerging economies. Private parts contracts are periodically renegotiated due to externalities and information asymmetries. In this context, governance mechanisms are of critical importance as illustrated in the case...

This paper examines the cost structures of 215 MFIs reported by the Microcredit Regulatory Authority of Bangladesh with a view to identify the main determinants of sustainability. MFIs in Bangladesh are an important case to study, as it is the first country to introduce an interest rate cap....

This paper reports on a survey of performance measurement practices within a sample of Canadian government departments. The empirical findings indicate that performance measures were frequently used in the sample organisations and that these measures were, mainly, used to enhance programme...

This paper reports on a survey of performance measurement practices within a sample of Canadian government departments. The empirical findings indicate that performance measures were frequently used in the sample organisations and that these measures were, mainly, used to enhance programme...

Purpose – The purpose of this paper is to describe the timing of management control systems (MCS) implementations, their drivers and effect on joint venture (JV) survival. Design/methodology/approach – This paper draws on case study data (archival data, interviews, and site visits) collected...

This study is motivated by the need to further explore judgmental bias within the balanced scorecard (BSC). The focus is not only within its use as a performance measurement tool with bonus and incentive implications (Lipe and Salterio, 2000) but more importantly with its design stages which are...