Purpose The purpose of this paper is to examine the philosophical and practical compatibility of actor-network theory (ANT) and interventionist research (IVR) and search for explanations for their scant combined use. The scope of investigation is limited to accounting, management and...

Questa ricerca si propone un duplice obiettivo: da un lato arricchire la letteratura sul cambiamento degli strumenti di costing, ponendo l’accento su quegli elementi che possono facilitare o limitare il cambiamento, dall’altro riflettere sul modo in cui nuovi strumenti di costing potrebbero...

Purpose –The purpose of this paper is to discuss the potentialities of innovative accounting tools in supporting “transparency” and “resource allocation” in public hospitals, by describing the implementation of a pilot project of time-driven activity-based costing (TDABC)....

Purpose This paper aims to propose an interventionist research model for cost measurement in small manufacturing companies. Design/methodology/approach The study was based on an interventionist model that consisted of two phases – training and intervention. The innovative model used in the...

Purpose – The aim of this paper is to contribute to understanding how measuring intellectual capital (IC) can favor IC mobilization, examining the role of actors who design and implement the system in influencing managers’ IC learning processes and their take up of IC management practices....

Purpose – The intellectual capital (IC) literature argues that introducing the IC concept into a company focusing on measuring can be detrimental and lead to IC “accountingisation”. Using Chaminade and Roberts’ (2003, p. 747) concept of IC accounting “lock-in”, the paper asks “is...

Purpose – Despite the plethora of frameworks proposed, there is little evidence of organizations measuring and reporting their IC. This paper aims to shed light on the factors that can hinder or promote the utilization of IC accounting for managerial purposes, thus contributing to...

Purpose – The purpose of this paper is to discuss the potentialities of innovative accounting tools in supporting “transparency” and “resource allocation” in public hospitals, by describing the implementation of a pilot project of time-driven activity-based costing (TDABC)....

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...