This article discusses the importance of organizational management of performance measures. The authors use a grounded theory methodology to explore the relationship between strategic planning, accounting and performance measurement systems in local government and higher education. Only by...

The relationship between organisational culture and financial control systems (FCSs) is one of increasing interest (Dent 1987, Bourn and Ezzamel 1987, Ferguson and Lapsley 1988, Birnberg and Snodgrass 1988, Broadbent 1992, Harrison 1992). Many of these studies have looked at the interaction...

This paper describes and evaluates the early stages of the development of a comprehensive resource management system to support the provision of services to an Elderly Care Group. The approach adopted was informed by what might be termed a descriptive, interpretive world view rather than the...

Purpose The purpose of this paper is to advance knowledge and obtain an understanding of the phenomenon of public sector external auditing (PSEA) in Tanzania. Methodology/approach The paper used a grounded theory method informed by a critical approach. It used data from multiple sources...

Purpose This paper examines accounting practices and legitimacy in Tanzanian Local Government Authorities (LGAs). Methodology/approach It uses data from multiple sources, including interviews, observations and documents, to provide theoretical and practical understanding on how accounting has...

This paper investigates strategic management accounting in a large multinational company in Germany. Much of the prior research in SMA has concentrated on which accounting techniques are used and in what circumstances. This paper is more concerned with how SMA is perceived and used in practice....