Full-text of this article is not available in this e-prints service. This article was originally published following peer-review in The British Accounting Review, published by and copyright Academic Press.

Full-text of this article is not available in this e-prints service. This article was originally published following peer-review in Journal of Accounting & Organizational Change, published by and copyright Emerald.

This is a case study of a UK chemical company implementing a World Class Manufacturing (WCM). In the late 1980s the company encountered serious problems due to the rapid contraction of major customers. It embarked on a programme of improving manufacturing introducing, inter alia, new quality...

Purpose – The purpose of this paper is to report on two institutional change scenarios of performance measurement (PM) systems, namely, subversion and integration. Subversion represents insiders' use of existing institutional logic whereas integration represents insiders' use of imported...