The paper explores the adoption of the corporate balanced scorecard (CBSC) and its impact on corporate control of business units. Following interviews with senior corporate managers in 15 of Sweden’s largest multinational companies, eight were found to adopt CBSC. However, CBSC had little...

The paper gives a grounded account of inter-organisational controls and work practices in the public sector to complement previous literature’s strong focus on inter-organisational customer-supplier relationships in the private sector. We draw theoretically on Hopwood’s (1974)...

This study draws on interviews with corporate executives from four companies that went public and financial analysts involved in evaluating these firms. Top managers in all companies became more focused on short-term financial results than they had been when the companies were private. We...

Purpose – This paper aims to explore the effects of the increased influence of accounting on core values and practices within the services providing home care in Sweden – a public sector setting involving inter-organisational cooperation. Design/methodology/approach – Case study data were...

Purpose – This paper aims to explore the effects of the increased influence of accounting on core values and practices within the services providing home care in Sweden – a public sector setting involving inter‐organisational cooperation. Design/methodology/approach – Case study data...