... 19 09 2023 06 01 2024 01 03 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Management accounting Case study Risk management Institutional theory In today’s volatile, ambiguous and uncertain business environment...

... in the habitus of managers in making SIDs. To be able to answer our research questions, we also examine how SIDs are made, who is involved in SIDM, who are the internal and external stakeholders in SIDM and how agents feel about the SIDs being made. We use case study methods to investigate SIDM practice...

.../methodology/approach A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular...

...-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode An interpretative case study using qualitative methods. The paper is based on 30 interviews conducted in 2018...

... of quantification mobilising the concept of commensuration as a social process to reflect on contemporary changes in managing HA systems. Data are collected adopting a case study of a Spanish public hospital drawing on semi-structured interviews, observation and documentary review. Findings emphasise a shift...

... adds to the ongoing debate on the contemporary role of the accountant. Capitalizing on case study data, this research illuminates the influence of multiplicity of institutions, different forms and situated rationality within this changing role and extends the Ter Bogt and Scapens (2019) framework...

... the management control systems (MCSs) designed by top managers influence the micro-level process practices of organization members during product innovation. This paper reports on a case study carried out at NZMed to examine the design and use of MCSs and their product innovation practices. Simons’ levers...

... The purpose of this paper is to understand the adoption or rejection of management accounting innovations (MAIs) in the specific context of small and medium entreprises (SMEs) through a constructivist approach of the theory of the diffusion of innovations. The paper uses a case study approach during...

... together unveiling the relationships and tensions amongst the Simons’ levers. Design/methodology/approach This study resorts to an in-depth and single case study in a company that has both a strong orientation to innovation and stable control practices in place. Evidence was collected from 32...

... management systems (PMSs) (Ferreira and Otley, 2009) for studying PM practices using a case study. A case study method is used whereby data are collected through semi-structured interviews, examination of the group’s annual reports and internal documents. A key finding of this study is the use...

...Anna-Karin Stockenstrand This paper draws on a comparative and qualitative case study of two professional chamber orchestras, one in Sweden and one in the UK. It is an ethnographically inspired study of the challenges faced by members of the two organisations and uses interviews, observations...

... of the work of management accountants in the context of a shared services centre. A single case study method is used and data are collected via semi-structured interviews and internal documents. The empirical materials are analysed from the theoretical perspective of dirty work, incorporating aspects...

... and effects of episodic/systemic power in expansive learning and change. Activity theory Expansive learning Contradictions Multi-voicedness Systemic power Episodic power Case study Organizational change is usually considered a messy and complex process (Langley et al., 2013...

... formal and informal MCS into an integrative contingency-based framework of MCS. Management control systems Case study Post-secondary education Contingencies MCS There have been considerable changes in the post-secondary education sector affecting the Roles & Mandates of institutions...