Qualitative Research in Accounting & Management: Volume 12 Issue 4

Line-item budgeting and film-production: Exploring some benefits of budget constraints on creativity

Ivar Friis, Allan Hansen

– This paper aims to explore the role of line-item budgeting in film production in an effort to illustrate the positive effects that budgetary constraints can have on creativity.

Unpacking the package: Management control in an environment of organisational change

Mark Evans, Basil Phillip Tucker

The purpose of this paper is to explore the ways in which both formal and informal control, operating as a package, are implicated in responding to organisational change arising…

Making sense of government budgeting: an internal transparency perspective

Irvine Lapsley, Ana-María Ríos

– The purpose of this paper is an investigation of internal transparency in government budgeting.

The role of management control systems in situations of institutional complexity

Utz Schäffer, Erik Strauss, Christina Zecher

This study investigates in depth how decision-making of different organisational members is shaped by various management control systems (MCSs) that reflect different…

Paradoxical puzzles of control and circuits of power

João Oliveira, Stewart Clegg

This paper aims to clarify a paradox in an organisation: in the past, formally powerful “central” actors confronted important limitations in their relations with formally less…

A Review of: Management Control and Uncertainty

K.J. Euske

Special Issue on Contemporary Developments in Management Control

Bill Nixon, John Burns