...Ricardo Azambuja; Lisa Baudot; Bertrand Malsch Purpose This study explores the professional work of managers in professional service firms (PSFs) by focusing on the relational position of managers as they interface between diverse groups of actors and navigate a multiplicity of accountabilities...

...Joe Christopher; Gerrit Sarens; Philomena Leung Purpose This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach Results are based on a critical comparison of responses...

...Chris Durden Purpose The purpose of this paper is to investigate the measurement and monitoring of social responsibility within the management control system (MCS) of an organisation that subscribes to a stakeholder and social responsibility approach and to propose a framework that provides...

...Brendan O’Dwyer Furnishes a narrative reflecting an in‐depth examination of managerial conceptions of corporate social responsibility (CSR) in the Irish context. The narrative locates itself within the debate surrounding the extent to which corporate management may capture social accountants...

...Nicholas C. Mangos; Neil R. Lewis The lack of explicit consideration in positive accounting studies of managers and their social environment leads to a failure to analyse the social factors that influence managers′ accounting choices. Argues that based on a socio‐economic paradigm, consideration...