Purpose: This study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently attitudes of management towards the system. Design/methodology/approach: Data are collected using a case...

Although there has been significant interest among researchers in audit-quality-threatening behaviours, the decision process through which staff auditors engage in those behaviours has received relatively little attention. It seems likely that the ethical intensity of the behaviours perceived by...