...://creativecommons.org/licences/by/4.0/legalcode The overall research questions of this study – has budgeting changed over time and has the experienced success of budgeting varied with time and budget type – have several links to previous research on management accounting and budgeting change. In their book...

...Tanja Wolf; Michael Kuttner; Birgit Feldbauer-Durstmüller; Christine Mitter Purpose Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy...

.... The remainder of the paper is structured as follows. First, it reviews the concept of beyond budgeting and the associated literature and provides a theoretical framework for studying management accounting change. Then, it outlines the research method used in the study and presents its empirical findings...

... that environmental issues should be investigated as it “is engaged with or not by subaltern groups to make changes to actual corporate social and environmental practice”. In conjunction with Spence et al. (2010) , Burritt and Schaltegger (2010 , p. 829) recommend that the “development...

...Jan Mouritsen This paper discusses how organisational transformation is situated between design and mobilisation of management control systems. Change occurs even after implementation and design can transform organisational action to the point where organisations may run wild. The procedures...