Purpose – This paper aims to contribute to our understanding of the impact of regulation on management control practices. It explores the processes by which the institutionalised properties of certain management controls are adapted to organisational contexts and underpin organisational...

How do management control practices structure other organizational practices? This paper proposes a theory of practice hierarchies. The key idea is that organizations possess constitutive rules that define their character. They are enacted by the practices at the top of the hierarchy. These...