Strategic control

Trust for accounting and accounting for trust

“…Consequently, change has become a pervasive feature of organisational life. The role of accounting and control systems within processes of organisational learning and transformation has been widely debated in the literature (see, among the others, Hopwood, 1987;Argyris, 1990;Dent, 1990;Gray, 1990;Cobb et al, 1995;Otley and Berry, 1994;Coad, 1995;Kloot, 1997;Burns and Scapens, 2000;Meer-Kooistra and Vosselman, 2000;Johansson and Baldvinsdottir, 2003;Seal et al, 2004;Bhimani and Roberts, 2004). Various writers have illustrated the potential of accounting for visualising, analysing and measuring the current state of a business, for questioning operational and managerial strategies, and for justifying new courses of action (Hopwood, 1990;Ezzamel et al, 1998).…”