The paper theorizes how a new actor of a firm can drive the institutionalization of a new role for management accountants. Drawing on institutional theory and using insights from a single case study in a German manufacturing firm, the paper analyses the institutionalization of the so-called...

Following the approach of Luft and Shields (2003), this article provides a summary graphic representation (maps) of the quantitative evidence in management accounting research published from 2002 to 2012. These maps display variables, causal links, and levels of analysis for 257 studies. We...

This paper is on Relative Einzelkosten- und Deckungsbeitragsrechnung as a German management accounting system that has been developed by Paul Riebel. We discuss (1) its origins, and (2) its central features comprising (i) independent cost measurement and (ii) reliable and valid cost allocation...