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This paper theorises the accounting-control-trust nexus in interfirm transactional relationships. In the context of such relationships, accounting has predominantly been conceptualised as a control technology. However, in our paper we analyse stable and durable relationships as being the results...
This paper explores accounting's mediating role in bringing theoretical statements from economics into life. It addresses the so-called performativity thesis that claims that economic theory does not just observe and explain a reality, but rather shapes, formats and performs reality. Accounting...
Purpose – The purpose of this paper is to discuss how practical relevance of management accounting knowledge relates to research paradigms and theoretical pluralism. Design/methodology/approach – The paper is conceptual in nature. Findings – As the management accounting discipline is...
Purpose – The purpose of this paper is to contrast and to connect a transaction cost economics (TCE) perspective and an actor-network theory (ANT) perspective on control of interfirm transactional relationships. Design/methodology/approach – The paper outlines two theoretical perspectives on...