Australian and international public sector organisations have faced, and continue to encounter, a plethora of reforms under the umbrella of 'New Public Management' (Guthrie et aI., forthcoming). Underpinning these reforms have been imperatives of budget surpluses and reduced government debt,...

Purpose – This study tests the conjectured performativity of Intellectual Capital (IC) from the perspective of sell-side analysts, a type of actors who consumes and creates IC information and in whose practice IC information plays a significant role.Design/methodology/approach – The...

A number of studies across a variety of disciplines call for further research investigating the factors that influence performance measurement (PM) systems and practices. Despite management control systems (MCS) comprising performance measurement as one of its elements, the influence of MCS on...