...Clayton Kuma; Peni Fukofuka; Sue Yong Purpose This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control devices: accounting and religion. Design/methodology/approach...

... seven different management control purposes. The authors also find some evidence of associations between other sophisticated MAPs and the extent to which the BSC is used for management control purposes. Practical implications Private companies can use the BSC to better manage risks and use...