Businesses face increasing competition in local, international and global markets where responsiveness to changes within these markets is the key to success and survival. Consequently business strategies need to be consistently re‐defined to effectively reflect the different requirements of...

This study examines the control issues related to three major flows among MNC subsidiaries: knowledge flows, product flows and capital flows. It also investigates the relationship between the strategic management style of headquarters and the control approaches employed. The results show the...

Purpose – This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part...

Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and...

Purpose – This paper sets out to investigate and critique the corpus of recent research into gender dimensions of strategic management and accounting processes with a view to establishing the current state of knowledge and offering both future research and policy implications....

Purpose – The purpose of this paper is to contribute a constructionist perspective to debates in the strategy literature about the ways in which managers conduct strategy work. The authors build on observations that fantasy plays a central role in strategy work and aim to focus on the ways in...

In recent decades British local government has been the subject of dramatic financial and political pressures. Explores the apparently inexorable rise of approaches dominated by demands for tight financial control and the discourse of “value for money”, before going on to consider some of...

The aim of the present study is to synthesise the main aspects associated with human resources and their influence on the success or failure of strategic alliances. With this purpose, and starting from the strategic process of co‐operation, we analysed the role played by such variables as the...

Purpose – The purpose of this paper is to explore different levels of line manager perspectives, namely strategic and first‐line on their role in human resource management (HRM) and human resource development (HRD), and to identify enablers of and barriers to devolving HR to line managers....

Purpose – A place in the boardroom is often considered a necessary if not sufficient condition for HR directors to exercise strategic influence on business decision‐making. The purpose of the paper is to explore the perceived importance of HR boardroom representation, both in a formal and...