Purpose: The purpose of this paper is to extend the understanding of “the” accounting entity, demonstrating how it is a contestable socio-political construction informed by a nexus of market, state and community actors. Design/methodology/approach: A case study method is utilised to follow...

Purpose: This paper aims to analyse how a multinational organisation uses technocratic and socio-ideological controls to manage tensions arising when integrating its international subsidiaries. Design/methodology/approach: Through interviews and company documentation, the authors analyse how a...