In recent years there has been much debate on the new business-oriented role of management accountants, also called controllers. The purpose of this paper is to investigate to what extent the involvement of the business unit (BU) controller in the decision-making process of business units is...

Purpose: In this paper, we concentrate on the use of research assessment (RA) systems in universities in New Zealand (NZ) and the United Kingdom (UK). Primarily we focus on PBRF and REF, and explore differences between these systems on individual and systemic levels. We ask, these days, in what...

Purpose: During choir rehearsals, a conductor continuously holds choir members accountable for what they do and how they sing. Hence, members are held accountable through action. This allows a conductor to emphasize his/her expertise and underline his/her authority. Choir members typically...