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...

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 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...