Purpose: The purpose of this paper is to study how different types of trust develop and change over time in the collaboration between an organization and its board. Design/methodology/approach: This paper is a response to a recent call to apply the concept of trust in understanding the...

Purpose: The objective of this paper is to generate further knowledge about strategic management accounting (SMA) in the public sector context. The authors attempt to do this through a study of SMA work in a public sector agency (PSA), the Swedish Transport Administration (STA). The paper...

The present qualitative study explores what eleven Swedish organizations have systematically worked at to increase the understanding of the importance of intangibles as performance drivers. The present analysis is accomplished using a combination of evolutionary theory, knowledge-based theory...