Purpose: The purpose of this paper is to concern the use of analytics as a calculative engine enabling coordination and control for the development process in a creative digital business environment. Design/methodology/approach: This research employs an explorative field study approach, using...

Purpose: Research was conducted to investigate whether, and how, political accountability might stabilise when agents are faced with profound changes in external structures such as competition laws and austerity policies. Design/methodology/approach: We performed a field study from 2007 to 2015...

Purpose Voluntary corporate social responsibility reporting has developed into an everyday activity for many commercial organizations, and scholarly interest in these practices continues to increase. This paper focusses on one subset of these disclosures, namely the figures relating to...

Purpose – The purpose of this paper is to explore the adoption of management accounting and control systems in the non-profit sector. Design/methodology/approach – The theoretical framework of this comparative interpretative study draws on new institutional theory, especially the concepts of...

This paper sheds further light on the role of quantification in corporate environmental disclosures. Quantification is an inherently social practice, which has attracted a fair amount of academic interest in recent years. At the same time, in the field of social and environmental accounting...