Purpose – To introduce the special issue on organisational and accounting change. Design/methodology/approach – The editorial is very short, and introductory-only. Findings – The editorial provides and introduction to the special issue that comprises a collection of papers written by...

Although Research and Development and intellectual property are becoming central to the competitive advantage of more companies, the Financial Accounting Standards Board (USA), the Accounting Standards Board (UK) and the International Accounting Standards Committee each prescribe a different...

Purpose – This paper aims to offer a brief personal reflection upon, and celebrates, the 10th anniversary of Qualitative Research in Accounting & Management (QRAM). More specifically, the author highlights the journal's contributions towards advancing qualitative management accounting research...

Our paper aims to explore management control as complex and intertwining process over time, rather than the (mainstream) fixation on rational, optimising tools for ensuring business success. We set out to contribute towards our understanding of why and how particular management controls evolve...

This cutting-edge, multidisciplinary Handbook comprises specially commissioned contributions surveying state-of-the-art research on the concept of organizational routines. An authoritative overview of the concept of organizational routines and its contributions to our understanding of...

Twenty five years ago, Giddens’ structuration theory (ST) was introduced into accounting research as a reaction to the history-less, apolitical and technical-efficiency focus of traditional functionalist research. A quarter of a century later, this growing stream of research consists of some...

This paper is offered as a discussion piece. Drawing from personal research on management accounting change in the UK, and the changing roles, skills, and knowledge base required of management accountants, it argues for significant pedagogical reform to redirect education and training to these...

No abstract