Broadbent, Jane; Gallop, Carolyn; Laughlin, Richard - In: Accounting, Auditing & Accountability Journal 23 (2010) May, pp. 506-531
Purpose – The purpose of this paper is to analyse the nature of societal regulatory control systems developing an analytical framework drawing from Jurgen Habermas' notion of “steering” and an understanding of “performance management systems”. It seeks to provide a conceptual language...
