Purpose – This aim of this study is to explore the relationship between management control systems (MCSs) and the formulation of strategy in not-for-profit (NFP) organisations. Design/methodology/approach – The paper views the relationship between MCS and strategy through the contrasting...

Purpose: The purpose of this paper is to empirically investigate the issue of research relevance from the frame of reference of university leaders. Its specific aim is to gain insights into how “relevance” is conceptualised, and the underlying assumptions upon which such conceptualizations...

Purpose: The purpose of this paper is to investigate the construction of social and environmental strategies and the related implementation of management control by a key organisation located in a pivotal Asian location in the global hospitality industry. In doing so, it sets out to elucidate...

Purpose: In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders...

Corporate social and environmental responsibility has become a major contemporary focus of business, government and community attention globally. With this increased attention and activity have come debates ranging across corporate authenticity, legislative necessity, and the scope of...

Purpose: This paper aims to understand how training programs fostering discourses centred on individuals’ identity construction may turn resistance into a generative and enabling force to elicit more relationally and negotiated solutions of change. Design/methodology/approach: The study used...