This paper investigated the impact of components and contextual elements of strategic planning on the effectiveness of the strategic planning process. Specifically, the characteristics of planning and the overall effectiveness of planning processes in the automotive industry were studied. A...

Starting from the premise that formal ethical codes and other ethical discourses differ in their audiences, effects and characteristics, it is analyzed how practitioner‐directed ethical discourses have spoken and continue to speak about character‐based ethics. Borrowing from the literature...

This paper addresses the discursive struggle surrounding the privatization of Canadian National Railway (CN). It analyses aspects of the way in which accounting language, concepts and information were deployed by Paul Tellier, CEO of CN in the two and a half years prior to the formal...

Purpose – Legitimacy is defined as the ability to exercise authority without resorting to open coercion. It is an essential asset for firms seeking to reach and maintain profitability. In this context, the purpose of this paper is to present the case of the Canadian banking industry, which has...

Purpose – The objective of this paper is to test Ullmann's hypothesis that strategy posture, modified by financial performance, must be considered in light of stakeholder power in order to understand a company's social responsibility disclosure policy. Design/methodology/approach – This...

Purpose – This paper is the third in a trilogy of papers to explore the use of accounting as a fundamental element in senior management's narrative regarding the privatization of a major transportation enterprise, Canadian National Railway (CN). The paper aims to examine how two accounting...

Purpose – This paper seeks to investigate the work performed by French Cour des comptes magistrates as part of performance audits. The research objective is to understand who the magistrates are, what they do, how they do what they do, how they perceive their role, what authority they feel...

According to most authors, a body of (formal) knowledge is the crucial trait of professions. It is the presumed existence of this knowledge which legitimises claims to expertise, professional powers, autonomy and control over work. The body of knowledge around which the financial accounting...