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Without the support of school leaders, particularly the principal, the educational potential of information and communications technology may not be realised. Principals need to assume a major responsibility for initiating and implementing school change through the use of information and communications technology and can facilitate complex decisions to integrate it into learning, teaching and school administration. However, little is known about its use by principals, their perceived competence in it and their preferred means of acquiring these skills and understandings. This paper will report on these issues from an initial analysis of baseline data gathered from a survey of all elementary and secondary principals in government, Catholic and independent schools in the coastal Hunter region of New South Wales, Australia. Findings indicate that there were considerable variations in the use of information and communications technology by principals and in their perceived competencies. Preferences for learning more about it and possible professional development strategies to cater for these variations are explored and recommendations made for the attention of decision makers and policy developers.

The purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network‐oriented direction, informed by an experiential or integrated approach to learning.

This paper draws on a longitudinal case study initiated by the findings from a previous action research study at a manufacturing plant, the Volvo Floby factory.

By introducing and elaborating on the concept of local management accounting system (LMAS), this paper contributes to the debate about how management accounting reacts to new organizational forms and technologies. Two types of management accounting information are identified: one corresponds to the accountability aspect of accounting – Type 1 information, while Type 2 information refers to problem solving and control. A LMAS is supportive of both local accountability, which draws on valuing skills, and of local problem solving, which relies on decision skills.

One of the research implications of this study is that a LMAS may function as an important mechanism for innovation by explicitly integrating the holistic and the analytic dimensions of experiential learning.

The reported case illustrates how management accounting may facilitate process innovation in a practical setting.

By adopting an experiential learning methodology to develop new knowledge, the production plant studied has succeeded in creating an environment characterized by continuous innovation.

Considers the role of Her Majesty′s Inspectorate (HMI) in the maintenance, promotion and judgement of quality in schools. Drawing on documentary evidence and interview data, briefly sets out the historical context in which HMI operated and then focuses particularly on the role of HMI from the 1970s until 1993. Argues that although the statutory position of HMI as set out in The Rayner Report excludes them from responsibility for quality directly, and gives them the duty of reporting the health of the system to the Secretary of State, they engaged in the policy making with respect to key aspects of quality i.e. curriculum and pedagogy. Also argues that HMI are best seen as an interpretive community, and it was this that enabled them to struggle for the pedagogic device. Considers the arrangements for inspection since 1993 and suggests that there is some concern about the quality judgement of the new inspection process.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

This paper sets out to introduce the special issue on management controls and new organisational forms. It summarises and reflects on themes and findings raised in the papers in the issue.

The findings reported in the paper are based on desk research and review of the papers contained in the issue.

The paper finds that management control systems can perform various coordinating and governance roles in managing new organisational forms. However, management control systems designers must be aware of the complexities of these new organisational arrangements.

The paper is a summary of studies exploring the roles of management controls in new organisational forms. The issues addressed in these studies are important in furthering our understanding of the changing roles of management control systems.