This paper provides a conceptual comparison between the 'mainstream strategic management accounting' literature, the 'accounting and strategising' literature and 'strategic management accounting (SMA) in close inter-organisational relationships'. It concludes that 'SMA in close...

Purpose: The purpose of this paper is to extend the understanding of “the” accounting entity, demonstrating how it is a contestable socio-political construction informed by a nexus of market, state and community actors. Design/methodology/approach: A case study method is utilised to follow...

Purpose: This paper aims to explore the role of management controls in managing heterogeneous interests during extreme situations. Design/methodology/approach: Through interviews and observations, the authors analyse the Swedish Migration Agency’s management controls and study routines during...

Purpose: This paper aims to analyse how a multinational organisation uses technocratic and socio-ideological controls to manage tensions arising when integrating its international subsidiaries. Design/methodology/approach: Through interviews and company documentation, the authors analyse how a...