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...

Purpose – This paper explores the relationship between “stability and change” within with the process of accounting change It focuses on the ceremonial way in which a new system of value‐based management (VBM) was implemented and how the key performance indicators (KPIs) became decoupled...

Purpose – The paper outlines my reactions on reading Tony Tinker's paper: “ The withering of criticism ”. Design/methodology/approach – It describes how I read the paper with increasing feelings of frustration. Findings – In the end I was quite negative about the prospects for critical...

Purpose – The paper aims to look at a joint venture (JV) set up by a Portuguese company and a global corporation (GC) in the hospitality sector. The paper seeks to examine how, and why the JV's managers introduced variations in the management control (MC) rules and procedures in...