... and rewards practices with local institutional norms, transforming them into mechanisms that systematically reproduce social inequality among employees. The latter emerges from the misalignment between local cultural norms and global management accounting practices rather than from organizational actors’ (un...

...Monika Łada; Alina Kozarkiewicz; Bartlomiej Bartnik; Jim Haslam Purpose The impact of market liberalization on management accounting in a post-socialist context is explored by focusing upon a key regional trade unit of the Polish Gas Company, a former state monopoly undergoing transformation...

...Alena Golyagina Purpose Drawing on the semantic field theory, the paper aims to uncover the challenges of importing and translating a management accounting concept into the Russian language and the semantic nature of resistance towards the imported management accounting concept. Design...