Purpose – This paper aims to analyse the rise and institutionalization of the discourse of strategic management. It seeks to advance an agenda for studying strategy from a sociologically informed perspective. Moreover, it aims to make a case for a critically informed, interdisciplinary...

Purpose – The purpose of this paper is to use Actor Network Theory to explore the role of management accounting systems (MAS) in the construction of business strategy. Design/methodology/approach – The paper draws on findings from an ethnographic study of a UK‐based firm. Theoretical...

Purpose – This paper has two main purposes. First, it considers the detrimental effects of four politically‐salient asymmetries on the policy choices of liberal democracies when dealing with the problem of human‐induced climate change. Second, it outlines and evaluates possible solutions...

Purpose – This paper aimed to explore the submissions made to the National Greenhouse and Energy Reporting (NGER) policy paper by corporations and other stakeholders. It also sought to establish whether broader climate change issues were addressed in the context of the submissions....

Draws attention to a serious shortcoming associated with the usual audit models which use traditional techniques such as regression analysis. In general, previous studies have concentrated only on the impact of the resources used by an organization on its performance indicators, and have ignored...

A response to Smith′s (1992) attempt (in AAAJ , Vol. 5 No. 1, 1992) to address the difficulties in performance auditing and production function modelling in public sector management (arguing that regression analysis is an inadequate approach for value‐for‐money auditors, and is...

Discusses the histories of the first 60 years of the three societies of Scottish chartered accountants and suggests that their relationships were based on consultation, agreement and pursuance of joint policies. Examines the original records and hitherto unreported materials which reveal that...

In an era when improved accountability and more comprehensive annual reporting was sought from all parts of the New Zealand public sector, this paper focuses on universities to explore the political influences on accountability. The changing nature of accountability is considered and the...