.... Operations managers are also central to management and interact to a great extent with management accountants. Operations managers are simultaneously accountable to management for operational outcomes (Ahrens and Chapman, 2002) as well as an actor who communicates management directives to operational levels...

... contributes to the literature by, based on the analysis, identifying a series of reflections designed to stimulate further management accounting research in the space context. The rest of the paper proceeds as follows. The next section provides a brief overview of manned space travel, and the third section...

.... The authors’ aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices. Design/methodology...

...Sonia Quarchioni; Maria Serena Chiucchi Purpose This paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the development of accounting devices. It aims to shed light on whether and how...

... and a change of meaning. Originality/value This paper advances current understanding of the process of the unfolding rationales surrounding management accounting innovations (e.g. the BSC). The study shows that the BSC unfolds in more complex, time-related and simultaneous ways than has previously been...

...Chandana Alawattage; Danture Wickramasinghe Purpose This paper draws on the concepts of biopolitics and neoliberal governmentality to provide a sociological analysis of the strategic turn in management accounting. Design/methodology/approach This conceptual and review paper addresses four...

... Limited 2021 Emerald Publishing Limited Licensed re-use rights only COVID-19 Pandemic Supply chain Supply chain management Management accounting Accounting disclosures COVID-19 has created significant disruptions to supply chains at the national and international levels, creating...

... infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process...

... a thematic outline along which the future researchers can undertake more empirical research examining how neoliberalism shapes, and shaped by, management accounting. Design/methodology/approach This entails a brief review of the previous critical accounting works that refer to liberalism...

... by pools of understanding, rules or instructions, and a teleoaffective structure, enabled the authors to unmask inherent tensions and contradictions in a new regime of performance measures such as KPIs. Performance measurement Practice theory Management accounting Transitional economies Czech...

...Salman Ahmad; Ciaran Connolly; Istemi Demirag Purpose The purpose of this paper is to explore how localized (organization-level) actors of policy initiatives that are inspired by neoliberal ideologies use management accounting and control practices. Specifically, it addresses the operational...

...Tuomas Korhonen; Erno Selos; Teemu Laine; Petri Suomala Purpose The purpose of this paper is to better understand management accounting automation by exploring the programmability of management accounting work. Design/methodology/approach We build upon the literature on digitalization...

... pressures of the institutional environment impact management accountings in this institution? Design/methodology/approach This paper seeks to uncover intricacies of notions of internal legitimacy façade, decoupling and counter-coupling in practice. It explores details of organizational responses...

... of commensuration. Academia Contesting commensuration Management accounting Public response tactics Performance evaluation Rankings Publically announced league tables, quality audits, accreditations and performance measurements are now extensively used to assess and rank as diverse organizations...

...E. Pieter Jansen Purpose Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention...

... the construction of boundary objects. The paper highlights a driving phenomenon that is emerging in the surge to occupy the organisational terrain for controlling social media: that of hybridisation. The concept of hybridisation is not new in management accounting studies, but in this study can be applied...

... theory Management accounting Lowe et al. (2016) have written a critical commentary regarding our previous article (Lukka and Vinnari, 2014), which analysed the roles of various theories in management accounting research. We are delighted to learn that our paper has raised discussion...

... Group Publishing Limited 2014 Governance Management accounting Textual analysis Speech genres In 2005 an article on corporate governance written by academic researchers was submitted to the American practitioner journal Strategic Finance, but before its publication...

...Kari Lukka; Eija Vinnari Purpose – The purpose of this paper is to distinguish two roles of theories, domain theory and method theory, and examine their relationships in management accounting research. Are these two roles explicitly distinguished in management accounting studies? Can...

...Fábio Frezatti; David B. Carter; Marcelo F.G. Barroso Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive...