... focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the “situated rationality” of the managers who are involved in its production. Findings The authors show how managers link their own concepts...

... 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...