This paper provides a summary graphic representation (maps) of the theory-consistent
evidence about the causes and effects of management accounting, as presented in 275 …

In this paper we argue that theory, method, methodology, and knowledge gains in qualitative
field studies are intertwined through the ongoing hypothesis development in the field. We …

Calls for greater accountability from managers and corporations are regularly voiced these
days, both in the academic literature and in public discussions more generally. Specifically …

The paper theorises how a new actor of a firm can drive the institutionalisation of a new role
for management accountants. Drawing on institutional theory and using insights from a …

This paper extends and contributes to emerging debates on the validation of interpretive
research (IR) in management accounting. We argue that IR has the potential to produce not …

The outbreak of the COVID-19 pandemic has imposed numerous constraints, caused
enormous disruptions and has been associated with more than 5.8 million deaths worldwide …

Enterprise risk management (ERM) has recently emerged as a widespread practice in
financial institutions. It has been increasingly codified and encrypted into regulatory …

For two decades, risk management has been gaining ground in banking. In light of the
recent financial crisis, several commentators concluded that the continuing expansion of risk …

Purpose–The purpose of this research is to seek to understand and explain the non‐
governmental organisation (NGO) and its location in civil society in order to provide a basis …

This special issue is devoted to the subject of management accounting change. It comprises
five studies that address various dimensions of this important research area, each study …