Purpose – The aim is to provide a commentary on “Case studies and differentiated realities”, a paper by Sue Llewellyn, published in Qualitative Research in Accounting & Management, Vol. 4 No. 1, 2007. Design/methodology/approach – Examines the ontological statements in Llewellyn's paper...

Purpose – The purpose of this paper is to explore how performance management practices are implicated in the exercise of power with particular reference to the ability of individual managers to balance between more or less institutionalized conceptions of performance while pursuing...