Purpose – This paper aims to explore the question of the role of business in development from a contextual point of view. The context is Nigeria and its development challenges contrasted with the Nigerian oil industry, which dominates the Nigerian economy as the core resource. It examines the...

Best Value was introduced as a local government policy in 1997, after the election of a New Labour administration. The policy was designed to reconfigure service delivery by local government, with local authorities assuming the role of enablers rather than service providers. In order to help...

Purpose – The primary purpose of this paper is to merge two traditions in management accounting change – design theory and action research – to explain findings from a case study of introducing a cost leadership initiative. Design/methodology/approach – This paper is an example of action...

Illustrates how organizational culture can stifle effective problem solving and decision making. In the organization in question this had critical implications for quality, staff retention and organizational change. The myopic, non‐innovative generation of apparent solutions to major...