@article {1968256,
	title = {Management Controls and Pressure Groups: The Mediation of Overflows},
	journal = {Accounting, Auditing and Accountability Journal},
	volume = {31},
	year = {2018},
	month = {2018},
	pages = {1644-1667},
	abstract = {Purpose Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time, are ongoing and constant. This paper explores situated organisational practices and examines if and how management controls are mobilised in relation to the actions of pressure groups. Design/methodology/approach This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focuses the research on if and how management controls are mobilised to assist with attempts to mediate pressures. Findings Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure, or to dispute the legitimacy of the pressure. Originality/value This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces.},
	keywords = {Accounting},
	url = {https://www.emeraldinsight.com/doi/abs/10.1108/AAAJ-10-2016-2747},
	author = {Jollands,Stephen and Akroyd,Chris and Sawabe,Norio}
}
@article {1975846,
	title = {Management Control in a Rapidly Growing Family Business},
	year = {2017},
	month = {2017},
	address = {Melbourne, Australia},
	keywords = {Accounting},
	author = {Biswas,Sharlene and Akroyd,Chris}
}
@article {1975856,
	title = {Management control rhythms in a product innovation setting: Enabling adaptive practices in highly competitive and uncertain environments},
	year = {2017},
	month = {2017},
	address = {Sydney, Australia},
	keywords = {Accounting},
	author = {Akroyd,Chris and Jollands,Stephen and Sawabe,Norio}
}
@article {1975891,
	title = {Management controls, framing and overflowing: The construction of a boundary in relation to non-transacting parties},
	year = {2016},
	month = {2016},
	address = {Dallas},
	keywords = {Accounting},
	author = {Akroyd,Chris and Jollands,Stephen}
}
@article {1968281,
	title = {The MCS Package in a Non-Budgeting Organisation: A Case Study of Mainfreight},
	journal = {Qualitative Research in Accounting and Management},
	volume = {13},
	year = {2016},
	month = {2016},
	pages = {1-25},
	abstract = {Purpose {\textendash} Budgets are commonly viewed as a central component of management control systems (MCS). The beyond budgeting literature argues that managers can develop other controls to replace budgets. We contribute to this literature by investigating the MCS package of an organisation which has never in its history had a budget. Design/methodology approach {\textendash} We carry out an ethnomethodology informed case study at Mainfreight, a large multinational logistics company headquartered in New Zealand. Data was collected from interviews with managers and accountants, internal company documents, published corporate histories, a company presentation, the corporate web site and site visits. Findings {\textendash} We found that Mainfreight{\textquoteright}s MCS package was explicitly designed based on cultural and administrative systems which supported the planning, cybernetic, and reward systems managers used to monitor key drivers of short and long term performance with a focus on profitability. Research limitations/implications {\textendash} The implication of our finding is that a more holistic view of the MCS package is necessary to understand how control is achieved within organisations that have moved beyond budgeting. Practical implications {\textendash} We show that organisations can operate without budgets and still maintain a high level of control by developing appropriate cultural and administrative control systems that are internally consistent with their planning, cybernetic, and reward systems. Originality/value {\textendash} The scarcity of organisations that have never had budgets limits opportunities to investigate an MCS package intended to function without budgets. This unique case setting reveals the design of an integrated non-budgeting MCS package.},
	keywords = {Accounting},
	author = {O{\textquoteright}Grady,Winnie and Akroyd,Chris}
}
@article {1975901,
	title = {Management Control of Time and Space: (Re)framing the Transacting Context},
	year = {2015},
	month = {2015},
	address = {Osaka, Japan},
	keywords = {Accounting},
	author = {Akroyd,Chris and Jollands,Stephen and Sawabe,Norio}
}
@article {1968326,
	title = {The Management of Product Development in Buffalo Technologies: The Role of Management Accounting},
	journal = {Melco Journal of Management Accounting Research},
	volume = {2},
	year = {2009},
	month = {2009},
	pages = {99-109},
	keywords = {Accounting},
	author = {Horii,S. and Akroyd,Chris}
}
