Audit firms in the UK are currently striving to embrace a ‘Diversity’ agenda in their management control and recruitment processes. In spite of a clear commitment to diversity, as diversity policies roll out, the pace of change is slow, particularly at senior levels. This is the so-called...

This paper focuses on the impact of the Spanish Civil War (1936-9) on the accounting systems and reporting practices of Fuerzas Motrices del Valle de Lecrin. The accounts inform a narrative of the company's and the region of Almeria's experiences during the Spanish Civil War. In addition, the...

In this paper the authors explore performance measurement practices in pharmaceutical companies with particular reference to the inscribing (or ‘tracing’) of pharmaceutical representatives (‘drug reps’) responsible for the promotion of prescription medications to general practitioners...

In this paper we explore performance measurement practices in the pharmaceutical industry with particular focus on the inscribing (or ‘tracing’) of pharmaceutical representatives (‘drug reps’) responsible for the promotion of prescription medications to general practitioners and other...

Purpose – This paper aims to develop understanding of how the pursuit of practice change in auditing, especially in relation to audit methodologies, is conveyed, presented, reflected in and enabled (or hindered) through discursive, textual constructions by audit firms....