The relation between an organization, economic, social and cultural contexts leads to ask the question whether those organizations, not only big companies but also SMEs, can transfer their domestic Management Control Systems (henceforth MCSs) overseas or they need to redesign them according to...

Performance measurement innovation in the public sector has been gaining a great deal of interest among academics, practitioners and policy makers since the implementation of the New Public Management reforms. The aim of this paper is to contribute to the current debate on the topic through the...

Purpose –The aim of the paper is to illustrate the changing structure of accountability under a new public governance agenda introduced in England to deliver social care through personal budgets. Design/methodology/approach -The paper draws on accountability and public governance literature,...

Lean Six Sigma is a method for strategic process improvement that aims to improve operational uniformity and quality, and reduce variations and waste. Lean thinking and Six Sigma have traditionally been applied to manufacturing. This paper examines ways of using Lean Six Sigma in healthcare...

An interest in new cost management techniques has driven the attention of research and practitioners towards the new managerial approaches. However, the main focus has been on production costs, introducing innovative production systems (TPS or WCM) and related cost accounting metrics (Lean...

Social and environmental reporting (SER) in the public sector has been widelydiscussed in the last years (Gray et al., 1996; Mathews, 1997; Parker 2005; Guthrieand Abeysekera, 2006; Guarini, 2002; Hinna 2004; Marcuccio and Steccolini,2005). However, despite the interest in this area of research, there are still a...

Strategic management accounting in the construction industry: an application The strategic management accounting has become a buzz-word nowadays. The high dynamism of the competitive environment has obliged companies to start thinking strategically and most of all align strategy with the...