The relationship between organisational culture and financial control systems (FCSs) is one of increasing interest (Dent 1987, Bourn and Ezzamel 1987, Ferguson and Lapsley 1988, Birnberg and Snodgrass 1988, Broadbent 1992, Harrison 1992). Many of these studies have looked at the interaction...

This paper reports in-depth case studies of financial management and accounting practices in two Islamic religious, public service organisations in Malaysia, using a grounded theory methodology. There are two main purposes of the paper. The first is to provide an example of how a grounded theory...