This paper reviews the changes which have taken place in management accounting
research over the last 35 years. It traces the author's personal journey as a management …

This paper reviews the evolution of institutional research on performance measurement and
management (PMM) in the public sector accounting literature. An assessment of the …

The concern over the subject of quality judgement of qualitative research has led to the
emergence of several varied positions. Whichever labels used in describing the positions …

This paper examines the positioning of qualitative research to date in the field of
management accounting. It offers a critical reflection and an appraisal of its profile relative to …

Consistent with calls for in-depth studies of social and environmental accounting and
reporting (SEAR) intervention (Bebbington, 2007, Fraser, 2012, Contrafatto, 2012), our …

To explore the contributions made by two strands of institutional research that have been
applied to the study of management accounting change:“old institutional economics” and …

This paper seeks to measure the degree of accrual implementation in EU local government
accounting systems and also tries to give an answer to the question of why accrual …

Using an explanatory case study, this paper presents an in-depth analysis of a Malaysian
public utility which was required to transform itself into a self-financing, efficient and …

This paper studies the process by which a change in the institutional logic of an
organisational field diffuses through the management control system of a firm. The …

Strategic management accounting (SMA) has been presented as an efficacious approach to
strategy formulation and implementation. It also suggests accountants move away from …