ABSTRACT This paper investigates how management control (MC) practices evolve in nature and interrelationship as control problems develop in a dynamic environment. Drawing on coupling theory, it examines how three MC practices – cultural control, budgeting control, and performance measurement – are (re)coupled across two distinct periods in a Chinese state-owned company. During the organisational transition from a government-oriented model to a more complex hybrid-business model, the findings indicate that control problems increase in both scope and complexity. Correspondingly, the combination of MC practices shifts from more informal culture control loosely coupled with budgeting, towards a more rigid and comprehensive budgeting and performance measurement system, supported by more formal culture control in a tightly coupled combination. The study illustrates how MC combinations evolve from loose to tight coupling through simultaneous adjustments in individual practices themselves and in their responsiveness and distinctiveness when combined. This suggests that flexibility in control may lie in an organisation’s capability to adapt – by revitalising existing MC practices, introducing new ones, and reshaping their combinations – rather than in the fixed nature of any single practice or type of coupling. The findings contribute to the literature on MC combination in general, and on MC in hybrid organisations in particular, while offering important practical insights into enhancing the effectiveness of MC in organisations.

ABSTRACT The purpose of this paper is to investigate whether NGO accountability processes are influenced by religion. To achieve its aim, the paper draws on interview data from officers working in a faith-based NGO in Ghana. The officers describe their work as a commission to God and argue that they are be accountable to God. Religion is employed instrumentally to gain positive beneficiary testimonies that are drawn upon for accountability purposes. Because of their faith identity, NGO officers do not negatively experience hierarchical accountability processes but rather work towards holistic accountability. Our analyses show that the NGO officers utilise religion as a strategic resource that they draw upon to gain funding. Recently some funders have turned to religious and faith-based NGOs because they believe such organisations employ a more effective approach to aid work. The work of these faith-based organisations is important as it can contribute significantly to development.

ABSTRACT This study evaluates the extent to which a professional accounting association’s visual representations are constitutive or merely reflective of professional identity, with a specific focus on the depiction of male and female professionals. Drawing on strong structuration theory, it examines the visual communication practices of the Swedish Accounting Association through 391 covers of Balans, its official journal, spanning four decades (1975–2015). Combining content analysis, cluster analysis, and visual accounting methods, the study explores how male and female professionals are depicted in different contextual domains, and how these images shape or are shaped by professional norms, stakeholder perceptions, and societal expectations. The findings reveal how internal and external structures influenced the association’s visual strategies, their role in navigating tensions between tradition, commercialism, inclusivity, and the evolving depiction of male and female professionals. Taking a longitudinal perspective, this research contributes to a deeper understanding of the role of accountancy associations in the structuration process, providing valuable insights into the evolving professional identity of accountants and the role of visual media in shaping norms related to sex and professional identity.