<title>Abstract</title> The paper draws upon two detailed case studies of global manufacturing companies to examine the role of accounting in redesigned remuneration systems which are emerging as organisations delayer their structures, change their production methods and move to team-based systems of work and...

Managers are currently exhorted by 'gurus' to adopt new management thinking in the face of obvious rapid change and uncertainty. In essence, the new thinking advocates shifting from 'command-and-control' to 'facilitate-and-empower' forms of organization and work. In a survey of senior managers...