Purpose – This paper aims to improve understanding of how management control systems (MCS) are influenced by local contexts in outsourcing relationships, drawing on a multi‐layer analysis of embeddedness. Design/methodology/approach – Data were gathered through a field study of 15 Egyptian...

This paper is based on case studies of performance-evaluation routines in two small companies in Sweden—one firm of consultants and one manufacturing company. In the firm of consultants the research was organised as a longitudinal case study. The empirical material was collected over a period...

Purpose – To illustrate and discuss how different types of responsibility values are mobilised in a Swedish international company. Design/methodology/approach – The paper is informed by a constructivist pragmatism framework. The part of the study related to the case site was inspired by an...