The strategic leadership research stream characterisd by the predominantly instrumental upper-echelon research stream has provided extensive support for the strategic choice school of thought. In recent years it has been ctiticised for failing to develop from an exploration of whether...

Full-text of this article is not available in this e-prints service. This article was originally published following peer-review in Accounting, organizations and society, published by and copyright Pergamon.

Using institutional theory to interpret the role of management accounting in organizational change, the paper reports on a longitudinal empirical study of the implementation of an Activity-Based Costing (ABC) system in the Clearing Department of a UK-based multinational bank. Since the ABC...

Pro-active supply chain practices in manufacturing have been affected by general features of institutionalized reflexivity whereby production activities are disembedded by firms whose actions have been enabled by abstract systems such as accounting and quality management. A new consciousness of...