This paper contributes to our understanding of relations between control and innovation by adding a process perspective where innovation and the use of management controls co-develop. As innovation grows, it has to pass various trials each of which links the innovation to obstacles which are...

Viewing Zimmerman (2001) as propagating for an economics-based monolithic paradigm to be adopted in management accounting research, we examine the nature and implications of such Kuhnian 'normal science'. Acknowledging that normal science can produce cumulative knowledge efficiently, we examine...

Discussion around total factor productivity gains for the Australian Economy often focuses on infrastructure bottlenecks, technology adoption, competition and labour market flexibility. Although a potential area for gains, management is typically omitted from the public policy debate because it...

Across many construction projects, and especially infrastructure projects, efforts to mitigate potential loss of biodiversity and habitat are significant concerns, and at times politically controversial. And yet, thus far, very little research has addressed the interplay of humans and animals...

Previous studies of the socialization of trainee accountants put emphasis on how disciplinary power mechanisms shape their professional identities. Literature on the ongoing growth and commercialization of the Big 4 Accounting Firms suggests that senior employees, and especially partners, have...

This book is an attempt to construct a classification (or division) of intangibles, consisting of a diversity of approaches that deals with this concept. It includes eleven papers which have been divided into three sections based on their approach and what we can learn from them: (1) regulation...

Management accounting calculations relate innovation to the firm through translations where both can change. Based on examples of the management of innovation from three firms the study shows how management accounting calculations rather than describe the properties of innovation add perspective...