Purpose: The purpose of this paper is to better understand management accounting automation by exploring the programmability of management accounting work. Design/methodology/approach: We build upon the literature on digitalization in management accounting and draw upon the pragmatic...

Purpose This paper aims to elaborate the concepts of boundary subjects and boundary objects in constructing and communicating relevant accounting facts for managing product development (PD). Boundary subjects as reflective actors benefit effective accounting enactment, by building a shared...

Purpose: The study aims to assess the COVID-19 event in three European countries (Germany, Italy and the UK) by investigating the quality of their performance management of it. Design/methodology/approach: Pragmatic constructivism (PC) is employed as a lens through which the performance...