... the potential benefits and the challenges that actually prevent them from embarking on IR. Design/methodology/approach This explorative study is grounded on semi-structured interviews with 16 managers of large German SMEs, which yet do not apply IR but are potential candidates to implement it in the future...

...Simone Mack; Lukas Goretzki Purpose This paper aims to examine how remote (i.e. global, regional or divisional) management accountants communicate in interpersonal contacts with operational managers when trying to exert influence on them. Design/methodology/approach An ethnographic field study...

.... Findings Three types of enactments are illustrated: affordable-speed, right-time and instantly-actionable, showing how timeliness is not only determined by the accounting artefact but also by management style, organisational values and routines and managers’ previous experiences of technology...

...Gun Abrahamsson; Hans Englund; Jonas Gerdin Purpose This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social interactions. The purpose is to develop a model of how and why managers perceive and mobilize (new) MA numbers/metrics in a changing way over...

...Michael J. Turner; Chris Guilding Purpose The purpose of this paper is to empirically investigate the differential motivations of hotel owners and operators to engage in earnings management through the selective capitalisation or expensing of asset related expenditures. Design/methodology...