... of how management accounting can support innovative practices without violating artistic values. In particular, the case study’s findings demonstrate detailed insight into the management accountant’s dialogical and reflective epistemic method. It also shows how such a method supports the creation...

... for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting...