Exploring the programmability of management accounting work for increasing automation: an interventionist case study
T Korhonen, E Selos, T Laine… - Accounting, Auditing & …, 2021 - emerald.com
Purpose The purpose of this paper is to better understand management accounting
automation by exploring the programmability of management accounting work …
automation by exploring the programmability of management accounting work …
Institutional logics perspective in management control research: a review of extant literature and directions for future research
S Damayanthi, T Gooneratne - Journal of Accounting & …, 2017 - emerald.com
Purpose This paper reviews management control literature which draws on the institutional
logics perspective as the theoretical lens to understand the current grounding of this …
logics perspective as the theoretical lens to understand the current grounding of this …
Coping with the COVID-19 pandemic: the technical, moral and facilitating role of management control
EE Passetti, M Battaglia, L Bianchi… - Accounting, Auditing & …, 2021 - emerald.com
Purpose The study analyses how management control supports the organisation's response
to the COVID-19 pandemic lockdown. Design/methodology/approach Video interviews with …
to the COVID-19 pandemic lockdown. Design/methodology/approach Video interviews with …
Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research
H Losbichler, OM Lehner - Journal of Applied Accounting Research, 2021 - emerald.com
Purpose Looking at the limits of artificial intelligence (AI) and controlling based on
complexity and system-theoretical deliberations, the authors aimed to derive a future outlook …
complexity and system-theoretical deliberations, the authors aimed to derive a future outlook …
Increasing the scope of assurance research: new lines of inquiry and novel theoretical perspectives
Purpose Theorizing in the extant sustainability assurance literature is limited. This paper
aims to identify apposite organizational theories from related fields which scholars could …
aims to identify apposite organizational theories from related fields which scholars could …
Coping with COVID-19: the role of accounting in shaping charities' financial resilience
R Kober, PJ Thambar - Accounting, Auditing & Accountability Journal, 2021 - emerald.com
Purpose The purpose of this paper is to explore the role of accounting in shaping charities'
financial resilience during the COVID-19 crisis. Design/methodology/approach A case study …
financial resilience during the COVID-19 crisis. Design/methodology/approach A case study …
Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises
R Kober, PJ Thambar - Accounting, Auditing & Accountability Journal, 2022 - emerald.com
Purpose This paper presents paradox theory as a useful theoretical lens for researchers
exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that …
exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that …
'Agents-in-focus' and 'Agents-in-context': the strong structuration analysis of central government accounting practices and reforms in Nepal
P Adhikari, K Jayasinghe - Accounting Forum, 2017 - Elsevier
Abstract Drawing on Stones'(2005) strong structuration theory, the paper unfolds why and
how the key stakeholders of central government accounting in Nepal are involved in the …
how the key stakeholders of central government accounting in Nepal are involved in the …
Strong structuration theory in accounting research
Purpose The purpose of this paper is to discuss the interdisciplinary use of strong
structuration theory and consider the impact of this for accounting research. The paper also …
structuration theory and consider the impact of this for accounting research. The paper also …
Management accounting change as an amplifier of a leadership dispute: an ethnography of convergent and divergent leader–follower relations
G Bassani, JA Pfister, C Cattaneo - Accounting, Auditing & …, 2021 - emerald.com
Purpose The purpose of this paper is to explore the role of leadership in management
accounting change processes and outcomes. Design/methodology/approach The paper …
accounting change processes and outcomes. Design/methodology/approach The paper …