Purpose – To examine the political and institutional processes surrounding the construction of consumer‐orientated performance measurement (PM) practices in the Swedish university sector. Design/methodology/approach – A longitudinal case study in the Swedish university sector drawing on...

Purpose – The purpose of this paper is to empirically investigate the relationship underlying the often used adage “what gets measured gets managed”. Design/methodology/approach – The paper starts by reviewing the critique of the adage and then testing it by surveying 109 managers from...

Purpose – The aim of this paper is to investigate how top management is constructed as a good steward of its company at the annual general meeting (AGM) and how accounting is used in the course of this process. Design/methodology/approach – To meet these aims the authors attended 36 AGMs of...

The article deals with the development of Swedish municipal accounting since the middle of the last century to the present time. The article focuses on reforms of accounting norms on one hand and on myths of accounting on the other. The main conclusions are that the accounting orms will be...

Purpose – The purpose of this article is to provide an account of the quantity, location and intentions behind companies' biodiversity disclosure. Design/methodology/approach – This study applies a mixed methods approach to the examination of the quantity and location of biodiversity...