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The purpose of this paper is to describe the dynamic development of technical controls in different companies and to interpret the observations using Van de Ven and Poole's typology of change process theories.

Case study data were obtained through semi‐structured interviews, observation and document analysis in three organisations (Company A, Company B and Company C).

The paper highlights the life‐cycle development of technical controls, where controls are implemented, improved and eventually removed. It highlights the fact that the progression through the life‐cycle can follow either a dialectical motor of change based on conflict or a teleological motor of change based on consensus.

The findings of the paper enhance the theory of rules developed by March et al., by providing insight into how change actually occurs, i.e. how inertia is broken.

The paper offers practitioners some guidelines for the management of their control systems to help them maintain more effective and efficient control systems.

The paper explains that under a teleological motor of change, inertia is broken more easily than under a dialectical one, because there is less tolerance for control obsolescence, hence improvement and removal of obsolete controls are more likely to occur. This is important for listed organisations having to implement more and more technical controls to comply with laws such as SOX. The paper also suggests that the life‐cycle is not a “motor” of change as suggested by Van de Ven and Poole, because it cannot explain how inertia is broken.

The purpose of this paper is to contribute to the sociology‐of‐science type of accounting literature, addressing how accounting knowledge is established, advanced and extended.

The research question is answered through the example of research into linkages between accounting and religion. Adopting an actor‐network theory (ANT) approach, the paper follows the actors involved in the construction of accounting as an academic discipline through the controversies in which they engage to develop knowledge.

The paper reveals that accounting knowledge is established, advanced and developed through the ongoing mobilisation of nonhumans (journals) who can enrol other humans and nonhumans. It shows that knowledge advancement, establishment and development is more contingent on network breadth than on research paradigms, which appear as side‐effects of positioning vis‐à‐vis a community.

The originality of this paper is twofold. First, ANT is applied to accounting knowledge, whereas the accounting literature applies it to the spread of management accounting ideas, methods and practices. Second, an original methodology for data collection is developed by inviting authors from the network to give a reflexive account of their writings at the time they joined the network. Well diffused in sociology and philosophy, such an approach is, albeit, original in accounting research.

Holding the number of outside directorships constant, this paper aims to test whether executive directors from superior performing firms are subsequently rewarded with better quality outside directorships.

The quality of new outside directorship appointments is modelled using a two‐step Heckman selection procedure to control for the probability of acquiring a new outside board seat. Outside directorship quality is estimated using an index formed from series of observable firm‐specific characteristics proxying for the following three latent aspects of quality: prestige, reputational risk and monetary rewards. The index aggregates across these three dimensions to produce an overall quality score, with higher scores signifying higher quality directorships.

Tests based on a sample of UK executive directors who subsequently acquire at least one new outside board seat show that the quality of newly acquired outside directorships is positively related to past and contemporaneous performance at the executive's own firm. Recent past performance appears to be a more important determinant of the quality of outside directorships than long‐run performance reputations. However, effects are largely confined to executives that either switch between boards or enter the outside directorship market for the first time.

Findings support the view that the market for outside directorships operates (at least in part) as a meritocracy by rewarding executives from superior performing firms with better quality outside board appointments.

Prior work on the market for outside directorships focuses on explaining cross‐sectional variation in the number of outside board seats held. The paper is the first to measure and model directorship quality.

Research suggests that dysfunctional behaviour by auditors may be related to the perceived tightness of time budgets. Using data collected from practising auditors, examines the nature of such a relationship. Found that the frequency of dysfunctional behaviour increased sharply as budgets were seen to approach unattainable levels of performance. Recognizing the importance of auditors’ perceptions regarding the attainability of budgets, examines antecedent variables affecting budget attainability. Found that the influence of client fee expectations, the level of audit senior participation and the influence of the audit programme were significant influences. Discusses implications for practice and possibilities for future research.

This paper aims to provide insights into how organizational performance in a prior period may influence the nature of control subsequently used by senior not-for-profit (NFP) managers.

This investigation is based on data collected from semi-structured interviews of CEOs and senior executives in 32 Australian NFPs.

Although performance has a considerable influence on the subsequent use of control, the findings point to a broad conceptualisation of performance as it is perceived to apply within a NFP context. Moreover, the roles of formal management control systems and informal control are quite distinct, with the latter predominating in responding to prior performance.

Despite recognition in the management accounting literature of the likely influence of organizational performance in previous periods on control, empirical studies investigating organizational performance as an antecedent to the use of control have been surprisingly limited. The current study directly responds to this gap in our knowledge, and also, to prior calls for the need for more management control research into the NFP sector. This contribution is important in view of the considerable economic and social impact of this sector in most Western economies, coupled with the increasing recognition of the importance of both performance and control within this sector.