In recent times, the persuasiveness of accounting information has received increasing attention in the literature. Prior research has focused on the persuasiveness of accounting numbers, either ignoring narratives or focusing on how they are often dismissed as ‘soft' or ‘subjective'....

How nonprofit organizations manage multiple and conflicting identities is not well understood. In a case study of a nonprofit welfare organization, we use Pratt and Foreman's (2000) framework of identity management responses to illuminate different ways that nonprofit organizations can seek to...

The management control systems (MCS) literature has long recognized the importance of values and beliefs (e.g., Ouchi, 1979; Simons, 1995). However, in this literature, values and beliefs are typically presented in the context of mission statements or company slogans that can play little substantive...

In this paper we use the concept of social capital to outline a distinctive approach to understanding the interplay between management control systems and the development of social connections in and between organisations. Social capital provides a comprehensive framework for examining the...

In this paper we develop the concept of compromising accounts as a distinctive approach to the analysis of whether and how accounting can facilitate compromise amongst organizational actors. We take the existence of conflicting logics and values as the starting point for our analysis, and...