Purpose The purpose of this paper is to explore how management controls in an organization take shape amidst the tensions between external institutional forces and the internal dynamics arising from the different powers and interests of managers as well as from intra-organizational norms, rules...

Purpose: This paper aims to explore how management control systems (MCS) of an operating company (Delta Lanka) of a multinational corporation (MNC) is shaped through the interplay between external institutional influences via global prescriptions stemming from the parent company culture and...

Purpose: The purpose of this paper is to identify the complementariness and tensions in the use of management control systems diagnostically and interactively, using a budgetary control example, drawing empirical evidence from a clustered firm, “Pattern On”, which is engaged in the...

Purpose: This paper aims to review prior management accounting research founded upon family businesses. It presents the status quo, uncovers gaps in existing literature and postulates avenues for future scholarly inquiry. Design/methodology/approach: In carrying out this review, a search was...

Purpose – The purpose of this paper is to report on two institutional change scenarios of performance measurement (PM) systems, namely, subversion and integration. Subversion represents insiders' use of existing institutional logic whereas integration represents insiders' use of imported...