Purpose
This paper examines how the Irish government mobilised accounting concepts to assist in implementing domestic water billing. While such is commonplace in other jurisdictions and is generally accepted as necessary to sustain a water supply, previous attempts were unsuccessful and a political hot potato.

Design/methodology/approach
We use an actor-network theory inspired approach. Specifically, the concepts of calculative spaces and their ‘otherness’ to non-calculative spaces are used to analyse how accounting concepts were mobilised and the effects they had in the introduction of domestic water billing. We utilise publically available documents such as legislation, programmes for government, regulator publications, media reports and parliamentary records in our analysis over the period from 1983 to late 2014.

Findings
Our analysis highlights how the implementation of domestic water billing involved the assembling of many divergent actors including the mobilisation of accounting concepts. Specifically the concept of ‘cost’ became a contested entity. The government mobilised it in a conventional way to represent the resourcing of the water supply. Countering this, domestic water users associated ‘cost’ with a direct impact on their own resources and lives. Thus, an entity usually associated with the economic realm was embroiled in political processes, with much of what they were supposed to represent becoming invisible. Thus we observed accounting concepts being mobilised to support the gaining of a specific political ends, the implementation of domestic billing, rather than as part of the means to implement a sustainable water supply within Ireland.

Research limitations/implications
This research has some limitations, one being we draw on secondary data. However, our research does provide a detailed base from which to continue to study a new water utility over time.

Originality/value
This study demonstrates the complications that can occur when accounting concepts are associated with gaining of a political ends rather than as a means in the process of trying to achieve a sustainable water supply. Further, the process saw the creation of a new utility, which is a rare occurrence in the developed world, and a water utility even more so; this study demonstrates the role accounting concepts can have in this creation.

© 2015 Emerald Group Publishing Limited. Purpose - This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions. Design/methodology/approach - a case study methodology carried out at a multinational organisation is used. This analysis was informed by an actor-network theory which allowed placing the organisation's sustainability focused core value at the centre of this research. Findings - it was found that management control, in the form of a sustainability-focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. It is shown how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit-seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity. Research limitations/implications - These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development. Originality/value - This paper shows the active role a management control, a sustainability focused core value, took within an organisation. Th is builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values.