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...

Management accounting has had a primary function in developing performance measures to assist managers in planning and controlling their organizations. Traditionally, these measures have been internal, aggregate metrics of financial performance. Managers from other functions such as operations,...

A current issue of potential concern in theory-based management accounting research is the extent to which endogeneity limits the validity of empirical testing of models. This paper aims to stimulate debate as to the meaning of endogeneity as it applies to (management) accounting research. The...