Purpose – The purpose of this research is to understand how accounting information mobilises stakeholder salience at an industry level. Design/methodology/approach – A case study method using an explanation building approach was applied to gather information surrounding dairy industry...

This paper investigates how multiple and competing objectives are managed within an organisation, and the role that the Balanced Scorecard (BSC) plays in balancing organisational objectives. The issue of achieving multiple objectives, those which represent the interests of various stakeholders,...