Purpose – The purpose of this paper is to examine how a parent company ensures reliable accounting information from its subsidiaries located in a significantly different environment, analyzing the process and its outcomes. Design/methodology/approach – The paper employs the conceptualization of management control as a loosely-coupled system to explore the integration of accounting-relat…
Purpose – This study seeks to add to the knowledge of the formation of social positions and power of individuals and their effects on the role of accounting in the development of management control systems (MCSs). Design/methodology/approach – Drawing on institutional and the mobilization of power frameworks, the case analysis explores the development of the role of accounting in the MC…