This field study examines the workings of multiple performance measurement systems (PMSs) used within and between a division and Headquarters (HQ) of a large European Corporation. We explore how multiple PMSs arose within the multinational corporation. We first provide a first order analysis...

We analyze the effect that competition between HMOs has on the cost and quality of medical services. Our key result is that increasing competition enhances consumer utility while also moderating the impact of managed care on quality and costs. Indeed, we find that heightened competition between...

Accounting research has increasingly been concerned to investigate professional expertise. This paper contributes to this interest by examining the process by which state (or government) auditors may become recognized as possessing expertise relevant to guiding and implementing new public...

This article focuses on rationalization, its dimensions, the possibilities of reasoned justification in the public sphere, and the technologies that would operationalize this. It does so through an analysis of the introduction of performance measurement in the Provincial Government of Alberta,...

This paper examines how the processes of coordinating a multinational audit impacts, and is effected by, the structuration of globalization. Using a detailed field study of an audit involving multiple locations, we argue that the coordination of work in multinational firms links the local and...

This article investigates the role of the state auditor in Alberta. An analysis of the Office of the Auditor General of Alberta’s annual reports shows that the role of the Office has significantly changed to promote and encourage the implementation in the public sector of a particular type of...

As major multinationals involved in global expansion, the Big Six are investing in new markets throughout those parts of the world where they believe they can make money. This paper presents a detailed case of how one of the Big Six invested in the former Soviet Union, as it moved towards...

This paper identifies two archetypes in large Canadian law firms to show how ideas of professionalism and partnership are changing, due in part to shifts in discourses in the wider institutional context. These changes in discourse themselves alter the interpretation of organizational structures...