A popular stereotype has it that German firms are somehow 'long-term strategically oriented' and British firms focus on short-term financial gain. Analysing ethnographic material from British and German brewers, this paper explores how management accountants in the two countries conceive of...

The existence of management accounting as an unproblematic occupational label is often taken for granted. Prompted by contemporary discussions concerning radical changes in management accounting practice, we sought to examine the extent to which practitioners' accounts of practice demonstrate a...