...Riccardo Giannetti; Lino Cinquini; Paola Miolo Vitali; Falconer Mitchell Purpose The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses...

.... Research limitations/implications Learning theories (organizational and individual) should be included in the toolbox as well as methods of observing ongoing practices. Practical implications Interventionist research changes the way organizations think about how they organize their work (the appellate...