... something to gain from the transparency game and warn of its emancipatory limits. Control Emancipation Game Transparency Visibility To avoid accusations of gratuitous eclecticism in teasing out accounting insights from a novel, we recruit methodological support from the work on semiotics...

...Hasri Mustafa; Mohd Ikhwan Ibrahim Purpose The purpose of this paper is to study the governance structure in the ancient Melaka Kingdom (1401–1511 AD) using historical Hukum Kanun Melaka (the Land Law) and Undang-Undang Laut Melaka (the Maritime Law). The focus is on self-correction, control...

... is the focus on the organization and control in relation to the task at hand. Gustaf Kastberg can be contacted at: gustaf.kastberg@spa.gu.se 29 08 2017 15 02 2018 18 05 2018 19 06 2018 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only...

...Rachael L. Lewis; David A. Brown; Nicole C. Sutton Purpose The purpose of this paper is to reframe the debate about the tension between management control and employee empowerment by drawing on a theory of paradox. Reframing the problem in this way draws attention to the variety of ways in which...

...Evangelia Varoutsa; Robert W. Scapens Purpose The purpose of this paper is to contribute to debates about the relationship between trust and control in the governance of inter-organisational relationships. In particular, the authors focus on the question of how the relationship between trust...

...Margaret M. Cullen; Niamh M. Brennan Purpose Boards of directors are assumed to exercise three key accountability roles – control, monitoring and oversight roles. By researching one board type – investment fund boards – and the power relations around those boards, the purpose of this paper...

...Marion Brivot; Yves Gendron; Henri Guénin Purpose The purpose of this paper is to provide insight into how a constellation of actors seek to define, shape, and reinvent the notion of organizational control at the confluence of social media (SM) and corporate reputational risk. Design...

... and diffusion of ideas) are assessed as explanations for the developments. Findings – Definitions of subsidiary have ranged from the simple to the byzantine, including poor use of such words as “control” and “power”. Over time, there have been many types of exclusion from consolidation (e.g. based on lack...

...Marie Boitier; Anne Rivière Purpose This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French higher education (HE) sector. Design/methodology/approach Empirical data...

...Basil P. Tucker; Lee D. Parker 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...

...Ingrid Jeacle; Ingrid Jeacle; Chris Carter Purpose The paper aims to investigate accounting's role as a mediating instrument between the tensions of creativity and control within the price competitive world of the fashion chain store. Design/methodology/approach The paper employs a case study...

... to be problematic – in terms of appropriateness, accuracy and timeliness. In addition, concerns were identified about the level of local control over the drivers of climate change performance and, therefore, a question is raised as to how LSPs can be held accountable for this. On a more positive note, for those...

...Richard K. Fleischman; David Oldroyd; Thomas N. Tyson Purpose – The aim of this paper is to focus on the transition from slavery to wage workers in the American South and British West Indies, and the corresponding nature of the reporting and control procedures that were established in both venues...

...Gloria Agyemang Purpose This paper seeks to extend understanding of how being responsible and accountable for performance impacts on control processes between organisations. Design/methodology/approach The paper analyses empirical findings gathered from officers of two local education...

...Inês Cruz; Maria Major; Robert W. Scapens Purpose The paper aims to look at a joint venture (JV) set up by a Portuguese company and a global corporation (GC) in the hospitality sector. The paper seeks to examine how, and why the JV's managers introduced variations in the management control (MC...

...Ulf Johanson; Matti Skoog; Andreas Backlund; Roland Almqvist Purpose The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no self‐evident solution to these critical issues...

...Dean Neu; Cameron Graham; Shahzad Uddin; Mathew Tsamenyi Purpose Aims to examine the changes to budgetary control and performance monitoring in the context of a series of World Bank sponsored public sector reforms. Design/methodology/approach The paper uses a longitudinal study of a state...

...Anthony J. Berry Purpose To examine control and accountability in an expressive organisation. Design/methodology/approach The paper was based upon a longitudinal case study of events in the Church of England from 1994 to 2001 and was based on documents, debates in the governing body...

.... © Emerald Group Publishing Limited 2004 Auditors Behaviour Control Pierce and Sweeney (2004) adopted the latter approach and in common with prior research, although the resulting regression model was significant, its explanatory power was low. A likely reason for the low...

...Lai Hong Chung; Patrick T. Gibbons; Herbert P. Schoch This study examines the control issues related to three major flows among MNC subsidiaries: knowledge flows, product flows and capital flows. It also investigates the relationship between the strategic management style of headquarters...