Purpose – The purpose of this paper is to explore some of the challenges involved in the development of integrated performance measurement systems (PMS). In particular, given the difficulties involved in the development process, and the “inherent incompleteness” of PMS, the authors seek to...

This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens (2000). In particular, it explores how management accounting systems (MAS) can...