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 article focuses on the role of the different types of trust (system, contractual, competence and goodwill) involved in developing effective private finance initiatives (PFI) in Italian health care trusts. Previous work has tended to focus on trust between the public and private partners....

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...