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: To be utilized effectively in decision-making processes, management accounting (MA) information should fit the business context and at the same time reflect the roles, responsibilities and values of the actors taking part in the decision-making. This study aims to investigate the...

Purpose: The purpose of this paper is to examine how installed base information could help servitizing original equipment manufacturers (OEMs) forecast and support their industrial service sales, and thus increase OEMs’ understanding regarding the dynamics of their customers lifetime values...

This paper elaborates on the notion of performance measurement (PM) dynamism. The paper’s argument is based on a literature review and an interventionist case study. The analysis of the structure of PM dynamism is deepened by using New Institutional Sociology theory as a tool. PM dynamism was...

Purpose – The purpose of this paper is twofold. First, it aims at defining the concept of the downstream shift in the context of the machinery manufacturers. The second aim of the paper is to analyze the potentially enabling role of remote technologies in that shift....

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...