... closely with its social initiatives through clear key performance indicators and strategic alignment. In contrast, the other clubs adopted an outside-in approach, mainly influenced by external regulatory pressures, with sustainability reporting practices appearing less integrated. Originality/value...

...John Millar; Frank Mueller; Chris Carter Purpose The paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences. Design/methodology/approach This is a processual case study of “Falkirk in crisis...

...Deborah Agostino; Anna Thomasson Purpose This study explores the relationship between governance model – private organisations vs non-profit organisations (NPOs) – and performance in football clubs. Design/methodology/approach The study is a comparative case study of two football clubs...

...Giuseppe Grossi; Jarmo Vakkuri; Massimo Sargiacomo Purpose Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations. Design/methodology/approach The authors conceptualise...

...Christos Begkos; Katerina Antonopoulou Purpose This study aims to investigate the hybridization practices that medical managers engage with to promote accounting and performance measurement in the hybrid setting of healthcare. In doing so, the authors explore how medical managers enact and become...

...Joshua Maine; Emilia Florin Samuelsson; Timur Uman Purpose Drawing on paradox theory, this study explores how ambidextrous sustainability relates to organisational performance in hybrid organisations represented by Swedish municipal housing corporations, and how this relationship is contingent...

... of workers’ compensation data covering a ten year period is then conducted to calculate and contrast performance using two competing logics of accounting for injury. Findings – The findings demonstrate that different representations of reality may result not only from accounting choices as to “what...

...Kenneth A. Merchant Purpose This paper discusses how to choose a measure or set of measures for the purposes of evaluating and rewarding general managers' performances. Design/methodology/approach The paper describes a set of criteria that is useful for evaluating any measure or set...

... with this, they tend to be invested in low dividend yield companies. The degree of international diversification varies and a suitable international benchmark may be needed to separate out any“ethical” effect. © MCB UP Limited 1992 Ethical investment Performance Unit trusts United Kingdom ...

...Peter Hamburger The efficiency audit programme of the Australian Audit Office,which began officially in 1979, was the first substantial move towards performance auditing in Australia. The history of that programme is outlined in support of an argument that the nature and purpose of public‐sector...

... performance, (b)political visibility, (c) financial variables, and (d) economic performance. It is found that the decision to disclose social information is well explained by the model and that the key explanatory variables are social performance and political visibility. Accounting theory Economics...