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...

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...

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...