Purpose: The traditional view of accounting as something that constrains innovation and conflicts with creativity is giving way to a more contemporary belief that accounting can enable innovation and support the innovative process. This paper aims to examine this evolving relationship between...

Purpose: The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs construct roles around these expectations. Design/methodology/approach: A qualitative design draws upon...

Although there has been significant interest among researchers in audit-quality-threatening behaviours, the decision process through which staff auditors engage in those behaviours has received relatively little attention. It seems likely that the ethical intensity of the behaviours perceived by...

The study was designed to address specific gaps in the literature by identifying a comprehensive set of antecedents and characteristics with respect to the roles of management accountants (MAs) and exploring the consequences of how these roles are discharged. Interviews were conducted with 18...

Findings are reported from an empirical investigation of cost-quality conflict using a survey of audit juniors and seniors in four of the Big Five audit firms in Ireland. Prior findings, mainly from U.S. studies, indicate the presence of a cost-quality conflict in the audit environment....