Recent evidence suggests that managers establish a positive link between management accounting system (MAS) integration and controllership effectiveness, which is fully mediated by the perceived consistency of financial language. Our paper extends this research by analyzing whether controllers...

Successful management accounting communication requires that the parties involved have a mutual understanding of the terms employed. Connotative meaning, i.e., the personal way of seeing and stressing aspects of a term, is an important layer of meaning and, therefore, lacking consent on...