Purpose – This paper aims to provide insights into how organizational performance in a prior period may influence the nature of control subsequently used by senior not-for-profit (NFP) managers. Design/methodology/approach – This investigation is based on data collected from semi-structured...

This study reports on an investigation of 64 senior management accounting academics from 55 universities in 14 countries about the extent to which academic management accounting research does, and should inform practice. Drawing on the diffusion of innovations theory as a point of departure, and...