Explores the development of regulations for “Accounting for Research and Development” in four countries: USA, UK, Federal Republic of Germany and Sweden. Seeks to illuminate the processes of accounting regulation in the specific institutional contexts of each advanced capitalist country,...

Accounting research is developing in diverse ways. Attempts to understand and design accounting through the study of its practices have been augmented by applying insights from economic analysis and, more recently, psychology. These traditions now inform conventional accounting theory (American...

Several writers have attempted to explain why the analytical approaches of economics and operations research do not seem to have been widely adopted by companies. This paper is an attempt to explain a particular example of this general phenomenon; it was stimulated by recent research at...

This paper examines the role of management control systems, in particular performance measurement systems (PMS) such as the Balanced Scorecard and key performance indicators, in a multinational context. We begin by exploring how globalization discourse is engaged with, consumed, appropriated,...

We explore how the Balanced Scorecard (BSC), as a management accounting technique, emerged in local experiments and was developed and marketed as a general management practice. Drawing on actor network theory (ANT) the paper offers an analytical history of the BSC, emphasizing how its various...

We review some of the ways in which corporate reporting might be more useful for the government's management of the macro economy and for society's needs for more comprehensive reporting of corporate social and environmental performance. We highlight the constitutive as well as the...

The article seeks to better understand the transformation and mobilization of the Logical Framework, a project planning and performance assessment tool that is widely used in international development organizations. The Logical Framework has certain features, including its capacity to (a)...

This study explores the management and accounting requirements that international development Non-governmental organizations (NGOs) adopt to be eligible for grants. More specifically, based on interviews conducted with state funding agencies, international NGOs, and Guatemalan and El Salvadorian...

We explore how the Balanced Scorecard (BSC), as a management accounting technique, emerged in local practice and was developed and marketed as a global management practice. Drawing on actor network theory (ANT) the paper offers an analytical history of the BSC, emphasizing how its various...

Spanish Abstract: Este estudio analiza cómo los requisitos internacionales de financiación y rendición de cuentas en materia de desarrollo están implicados en la desarticulación de un movimiento social. Basándonos en estudios de campo realizados en Guatemala y El Salvador, mostramos y...