.... Originality/value A discussion about the assumptions expressed in Umeå municipality's health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system. Mikael Holmgren Caicedo can be contacted...

.... (The Appendix follows overleaf.) Ian Herbert can be contacted at: i.p.herbert@lboro.ac.uk © Emerald Group Publishing Limited 2009 Empowerment Control Management accounting Information systems Empowerment is about pulling 200 levers rather than one big one! (Station Manager). Since...

...Reza Kouhy; Rishma Vedd; Takeo Yoshikawa; John Innes Purpose The purpose of this paper is to examine the relationships between human resource (HR) policies, management accounting and organisational performance in Canada, Japan and the UK. Design/methodology/approach A cross case analysis...

... company. A number of narratives were collected with the help of asking for stories in the context of an interview, critical‐incident technique and recording of spontaneous storytelling. Findings The finding in present paper is that narrative accounting is a new way of looking at management accounting...