This paper argues for a balanced approach to considering the three intellectual virtues of Aristotle, brought forth by Flyvbjerg [2001. <italic>Making Social Science Matter: Why Social Inquiry Fails and How It Can Succeed Again</italic>. Cambridge: Cambridge University Press] - techne, episteme and phronesis -...

Purpose – In spite of the increased research activity on inter-organizational cost management (IOCM) and open-book accounting (OBA), detailed evidence on the application of these tools in real-life settings is still relatively sparse. Increased outsourcing and supplier responsibilities call...

This paper elaborates on the notion of performance measurement (PM) dynamism. The paper’s argument is based on a literature review and an interventionist case study. The analysis of the structure of PM dynamism is deepened by using New Institutional Sociology theory as a tool. PM dynamism was...