ABSTRACT. Tillmann and Goddard investigate strategic management accounting in a large multinational company in Germany, and are concerned with how SMA is perceived and used in practice. Thrane discusses and reconceptualises the role and practice of accounting in dynamic and complex business networks. Gulamhussen and Guerreiro write that enterprise governance is an emerging concern. Challenging the dominant economic agency theory of corporate governance with a new discourse drawn from institutional theory, Seal analyses how management accounting is implicated in corporate governance.