... between the Treasury and Parliament, produced the shift between two institutional logics: probity (spending properly) and performance (spending well). The purpose of this paper is to describe how the acts produced a shift between two institutional logics. Design/methodology/approach The authors adopt...

... of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode --> Artificial intelligence Digital transformation Algorithm governance Performance Digital transformation is not new, but it has accelerated in recent years, driven by the Covid-19 pandemic and, before...

... illustrates how the purpose of an accounting system emerges and is constructed through the interaction between various actors. Hannele Kantola can be contacted at: hannele.kantola@oulu.fi © Emerald Group Publishing Limited 2015 Cost accounting Performance Changing identities Acceptance...

...Carolyn Cordery and Rowena Sinclair; Silvia Payer-Langthaler; Martin R.W. Hiebl Purpose – This paper aims to analyze how performance may be defined in the context of a religious organization. The authors do so by studying the case of a Benedictine abbey. Design/methodology/approach – Using...