management controllers. The study will be conducted through the method of cognitive mapping among four management controllers …

, management controllers play a central role in profit manipulation. This paper offers a comprehensive analysis of their profit … manipulation is used as a tool by management controllers to gain broader legitimacy within organisations and/or to adopt what they …

' knowledge, studies on management controllers' skills in an ERP environment are nonexistent. This is the first study on this … increased contingency takes place. Organisations of a certain size are compelled to implement ERP, leading to management … controllers having to adjust their skills set. The study provides an ERP model to be used by controllers. Research limitations …

. Its apparent universality is conversely used to legitimate claims made by a group of actors. We thus show how management … controllers and their devices play the role of facilitators of financialization, and the local and contextual adaptation and …

how management controllers and their devices play the role of smugglers of financialisation, without neglecting adaptation …

ethnographic study, this paper analyzes hidden activities in management controllers’ practice. We show that, while they wish to …