Althoughthe balanced scorecard (BSC) is claimed to be conceptually superior to budgeting,not all BSC implementations get sustained, and some organizations even move back to budgetary control systems.Using the qualitative ...

Over the past two decades various management accounting innovations, such as the balanced scorecard, activity-based costing, activity-based management and target costing have been diffused to organizations across the ...

Purpose – This paper reviews management control literature which draws on the institutional logics perspective as the theoretical lens to understand the current grounding of this perspective on management control research. ...

In this paper we develop an understanding of the roles played by external institutional forces and organizational entrepreneurs acting as agents in the institutionalization of the budgeting system within a hybrid state-owned ...

Purpose – This paper explores how management controls of a clustered apparel firm in Sri Lanka (Stitch-It) is shaped by institutional field and societal logics, firm’s head office prescriptions, clusters’ own attributes ...

Purpose – This paper aim to review existing research in the management control systems field in the banking industry. It identifies gaps in the existing literature and suggests some directions for future research. Des ...

Purpose – The purpose of this paper is to respond to Modell’s paper entitled “Theoretical triangulation and pluralism in accounting research: a critical realist critique” (AAAJ this issue), which offers a two-part exposition ...

This paper explores how a balanced scorecard (BSC) has been successfully implemented and institutionalised in a leading telecommunications company in Sri Lanka (Telinotec) through improvements over two phases (pre 2012 ...

This paper explores the emergence of Total Quality Management (TQM), its continuation as well as the management accounting implications in a leading solid tyre manufacturing firm in Sri Lanka, where TQM has been practiced ...