Purpose – This paper sets out to introduce the special issue on management controls and new organisational forms. It summarises and reflects on themes and findings raised in the papers in the issue. Design/methodology/approach – The findings reported in the paper are based on desk research...

Purpose – Inter‐firm relationships are increasingly being adopted as competitive tools. However, the challenges created by these relationships for the design and use of management control systems (MCS) have been well documented. The purpose of this paper is to provide a review of the...

Purpose: The Balanced Scorecard (BSC) possesses an inherent duality, as it has been described as a carrier of institutions (i.e. the BSC is a “management ideology” or “mode of thinking”) and a flexibly interpretive boundary object at the same time. This study examines how this inherent...