[Extract] This chapter is concerned with developing our understanding of the role of management control systems (MCS) in formulating and implementing strategy. Strategy has become a dominant influence in the study of organizations. Researchers in areas such as economics (Milgrom and Roberts 1992;...

In this paper we develop the concept of compromising accounts as a distinctive approach to the analysis of whether and how accounting can facilitate compromise amongst organizational actors. We take the existence of conflicting logics and values as the starting point for our analysis, and...

In this paper we use the concept of social capital to outline a distinctive approach to understanding the interplay between management control systems and the development of social connections in and between organisations. Social capital provides a comprehensive framework for examining the...