Purpose – The literature on managing inter‐organisational relationships typically suggests managing these relationships based on the formalised exchange of information across the organisational boundary with due respect to trust build‐up through successive interactions. The purpose of this...

Purpose – The purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network‐oriented direction, informed by an experiential or integrated approach to learning. Design/methodology/approach...

Purpose – Inter‐firm relationships are increasingly being adopted as competitive tools. However, the challenges created by these relationships for the design and use of management control systems (MCS) have been well documented. The purpose of this paper is to provide a review of the...

Purpose – The paper aims to explore how managers change their strategic view so that they come with a better understanding of the strategy. It uses two proxies for such understanding: balance in beliefs (taken from performance measurement system literature) and consensus on strategic...

Purpose – The purpose of this paper is to draw out the accounting implications of the National Greenhouse and Energy Reporting (NGER) Act in Australia. Design/methodology/approach – An analytical approach is undertaken to ascertain the (accounting) practice and research implications of the...

Purpose – The purpose of this paper is to enhance the eminent work of Burns and Scapens (B&S) by introducing broader conceptualisations on organisational routines and rules into management accounting. Design/methodology/approach – The paper sets out with the B&S framework. The paper is...

Purpose – The purpose of this paper is to explore the concept of strategic management accounting (SMA) in an English university. It is in search of and investigates SMA practices and processes, and their meaning to participants in an English university context. The higher education (HE)...

Purpose – As one of the co‐authors of the first academic research papers published in a major accounting research journal on the subject of the balanced scorecard, the author was asked to reflect on his experiences with research in this area over the last 12 years since that first paper was...

Purpose – The purpose of this paper is to revisit the balanced scorecard (BSC) literature with an eye to how political aspects associated with power, conflict and resistance become manifest and how further empirical research on this theme may be advanced. Design/methodology/approach – The...

Purpose – The purpose of this paper is to explore the contribution made by the balanced scorecard (BSC) in regaining the practice relevance of management accounting research. Design/methodology/approach – Using discourse analysis, the paper investigates the speech genre in use in main BSC...