Purpose – The purpose of this paper is to analyse enterprise risk management (ERM), its organizational translation and fit, investigating in particular its impact on a major control process: budgeting. Design/methodology/approach – The research was carried out with a multiple case study...

Purpose – The purpose of this paper is to analyze the trajectory of an institutional change in a public organisation, this study explores the role of organisational mediators – i.e. middle managers involved in the enactment of change projects - to translate leaders’ entrepreneurial...

Purpose – To describe the main characteristics of Internal Audit Departments in six Italian companies and investigate the influence of enacted regulations on their development. Design/methodology/approach – The research has been carried out through a multiple case study, which compared the...

Purpose – The purpose of this paper is to examine asset management in three cities. It is informed by polyphony as a theoretical perspective and draws on the fact‐building process to explore the practice of asset management in these study settings. Design/methodology/approach – A...

Purpose The purpose of this paper is to outline an agenda for researching the relationship between technology-enabled networks – such as social media and big data – and the accounting function. In doing so, it links the contents of an unfolding area research with the papers published in this...

Purpose The purpose of this paper is to explore the processes whereby organisational actors can seize the opportunities opened up through social media, and the way in which the relative information is managed. This allows these actors to move their occupational boundaries, exploiting the...

Purpose – This paper has the aim of understanding how the reasons behind the adoption of the balanced scorecard (BSC) and the approaches undertaken during the entire change process influence the outcome, both in terms of BSC structure and use. Design/methodology/approach – The research...

Purpose This paper aims to examine the trajectory of public management reforms in Italy. This experience indicates the complexity of managerialism in countries with a legalistic system and where public administration cultures have been, and continue to be, embedded in politics....