Purpose: The purpose of this paper is to explore the sensitivity of economic efficiency rankings of water businesses to the choice of alternative physical and accounting capital input measures. Design/methodology/approach: Data envelopment analysis (DEA) was used to compute efficiency rankings...

Purpose: This article examines the power of management control mechanisms as “inscriptions” for bringing the interests of organisations within a purchaser–provider network into alignment. Design/methodology/approach: The study contributes to accounting and accountability literature in...

Purpose: This paper aims at reflecting on the role of accounting and accountability mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post-COVID-19 conditions. Design/methodology/approach: Moving from the papers in this special issue, the authors draw on the...

Our focus in this article is on change and the nature of changes in management control systems within a state-owned development financial institution in Fiji (The Fiji Development Bank). A key dialectical theme from Giddens' structuration theory - the duality of structure is drawn upon to...

In this paper we propose shrinkage preliminarytest estimator (SPTE) of the coefficient vector in the multiplelinear regression model based on the size corrected Wald (W),likelihood ratio (LR) and Lagrangian multiplier (LM) tests.The correction factors used are those obtained from degrees...