Purpose: The purpose of this paper is to contribute to debates about the relationship between trust and control in the governance of inter-organisational relationships. In particular, the authors focus on the question of how the relationship between trust and control shifts over time....

Purpose: Drawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and to illustrate its potential for studying the situated nature of management accounting practices. The extended...

Purpose – The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the...

Purpose – The paper aims to look at a joint venture (JV) set up by a Portuguese company and a global corporation (GC) in the hospitality sector. The paper seeks to examine how, and why the JV's managers introduced variations in the management control (MC) rules and procedures in...

Purpose – The aim of this paper is to assess and explain the role of grounded theory (GT) in interpretive management accounting research (IMAR) and seeks to answer the question: can interpretive researchers use GT? And if so, how? Design/methodology/approach – This is a theoretical paper...