...Chris Akroyd; Rúben Silva Barros; Eva Lövstål; Wen Pan Fagerlin; Julia Yonghua Wu Purpose Research on management control for innovation has shifted from viewing control as primarily constraining to recognizing that control can also enable innovation. However, common ways of classifying control...

...Chaminda Wijethilake; Bedanand Upadhaya; Pawan Adhikari; Teerooven Soobaroyen; Kelum Jayasinghe Purpose This study aims to explore how culturally and politically embedded management controls influence innovation transitions of public–private partnerships (PPPs) in a developing economy. Design...

...Jakob Mathias Liboriussen; Rikke Jakobsen Purpose This study aims to conceptualise how management accountants involved in innovative practices can contribute to creativity and innovation through dialogical and supportive management accounting practices. Design/methodology/approach The research...

..., neolocalism and innovation affect a company’s servitization journey. Chris Akroyd can be contacted at: christopher.akroyd@canterbury.ac.nz 29 10 2022 13 08 2023 12 05 2024 30 08 2024 06 09 2024 © 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited...

...Maurice Gosselin; Marc Journeault Purpose Some public sector organizations have decided to implement activity-based costing (ABC), a new cost calculation device and management accounting innovation initially designed for the private sector. The purpose of this study is to better understand...

...Joseph A. Gerard Purpose The purpose of this paper is to examine different processes four organizations use to achieve best practices. There is an apparent contradiction between projects designed to create innovation and rigid rule following used for productivity. While both contribute to best...

...Rúben Silva Barros; Ana Maria Dias Simões da Costa Ferreira Purpose The purpose of this study is to present the evolution of thinking on the role of management control systems (MCSs) in innovation, according to the development of control practices, and to provide a reflection on the achievements...

...Orla Feeney; Bernard Pierce Purpose The traditional view of accounting as something that constrains innovation and conflicts with creativity is giving way to a more contemporary belief that accounting can enable innovation and support the innovative process. This paper aims to examine...

...Silvana Revellino; Jan Mouritsen Purpose The purpose of this paper is to explain the role of the performativity theory for understanding how the calculative instruments of accounting provoke innovation and participate in the generation of values by activating processes that pervade everything...

...’ diffusion of innovation theory to interpret and analyse the factors that enabled acceptance and successful implementation of the innovative Concerto clinical workstation. Findings The authors conclude that human factors (clinicians) and non-human factors (the software package) simultaneously influenced...

...Nur Haiza Muhammad Zawawi; Zahirul Hoque Purpose The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and offers suggestions for future research. The review differs from existing...