Purpose: The purpose of this paper is to contribute to debates about the relationship between trust and control in the governance of inter-organisational relationships. In particular, the authors focus on the question of how the relationship between trust and control shifts over time....

Purpose: Drawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and to illustrate its potential for studying the situated nature of management accounting practices. The extended...

Full-text of this article is not available in this e-prints service. This article was originally published following peer-review in The European Accounting Review, published by and copyright Routledge.

Full-text of this article is not available in this e-prints service. This article was originally published following peer-review in The British Accounting Review, published by and copyright Academic Press.

The implementation of management accounting change constitutes much more than the selection of what may be perceived as being 'optimal' accounting systems and techniques, followed by a 'technical' process of implementation. Selecting and implementing the 'right' accounting systems and techniques...