...Ivo De Loo; Bernard Verstegen; Dirk Swagerman Purpose The goal of this paper is to use a coherent conceptual framework to discern variables (triggers) that affect a management accountant's role in an organization, thereby generating a comprehensive empirical picture of the management accountant...

...John Blake; Oriol Amat; Catherine Gowthorpe; Catherine Pilkington Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which give rise to compliance costs for multinational...