’ model in a case study setting.  …/methodology/approach A field study of the manufacturing division of a large group was conducted which explored how managers use accounting … of the relationships between the various agents and structures. Originality/value This study contributes to the …

findings of a longitudinal explanatory case study. An institutional framework was initially used to inform the research, but …. However, the case shows that the new accounting system was not well received by accountants “outside” the accounting … department. The case illustrates that the differing identity and image of the two groups of accountants were crucial factors …

in higher education. The case studies were analysed using ten features found to be critical to a total quality philosophy …