... an interventionist approach. Board members’ mental models of a management accounting boundary object are analysed. Findings The paper supports Parker (2007 ) and Cornforth and Edward’s (1999) observation that within a board meeting, collaborative “micro-management” type talk is considered to lie outside...

...Teemu Laine; Tuomas Korhonen; Petri Suomala; Asta Rantamaa Purpose This paper aims to elaborate the concepts of boundary subjects and boundary objects in constructing and communicating relevant accounting facts for managing product development (PD). Boundary subjects as reflective actors benefit...