Purpose – This paper aims to examine the processes through which accounting calculations are formed and developed in a Japanese manufacturing company. Design/methodology/approach – The paper is based on an in-depth longitudinal case study. Actor network theory is used to analyze the empirics...

Intro -- Table of Contents -- Title -- Copyright -- Introduction -- Part 1: The Evolution of the Concept of Value Creation in Accounting and Strategy (At a Theoretical Level) -- 1 Value Creation: A Polysemic Concept -- 1.1. Introduction -- 1.2. The economic concept of value -- 1.3. The value...