Purpose: The purpose of this study is to examine international financial reporting standards (IFRSs) adoption in Ethiopia to explain transnational political-economic antecedents of this change and its associated consequences on the regulatory landscape of accounting....

This study examines adoption of the balanced scorecard (BSC) by a large public sector health organisation in an African country, Ethiopia, as part of a programme to implement a unified sector-wide strategic planning and performance monitoring system. The study explains how this...