This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way in...

Research on product modularity is dominated by an operations management (OM) perspective, through which numerous models to predict optimal modularization strategies have been developed. However, we argue that implementation of these predictions is hampered by prevailing project accounting...

Purpose – The purpose of this paper is to examine formal participation in the early phase of the International Integrated Reporting Council’s (IIRC’s) standard-setting. The objective of the paper is to shed light on the characteristics of lobbying parties and the determinants of their...

Purpose – The purpose of this paper is to examine the link between service specialization and operational performance in hospitals. Existing literature has mostly been concerned with the performance effects of operational focus, which can be seen as an extreme form of specialization. It is not...

Calls for greater accountability from managers and corporations are regularly voiced these days, both in the academic literature and in public discussions more generally. Specifically, it is often suggested that extant financial and management accounting practices embody a rather restricted form...

The notion of 'Controlling', as it is commonly used in German-speaking countries, may be regarded as an equivalent term for management accounting. At the same time, there have been considerable efforts to establish Controlling as a discipline on its own, rather than to regard it simply as the...

Purpose This paper aims to examine how managers use planning meetings to coordinate their actions in light of an uncertain future. Existing literature suggests that coordination under uncertainty requires a “dynamic” approach to planning, which is often realized in the form of rolling...

To which extent do managers care about the design characteristics of performance indicators and other control systems? The paper examines this question with the help of the framework of enabling and coercive control. Drawing upon data from a longitudinal field study in a manufacturing...