Purpose Academic interest in role changes of management accountants (MAs) has
increased during the past two decades. Role changes imply identity reconstructions as they …

Management accountants have proven to be pivotal for introducing new forms of accounting
and reporting in companies to support managers in their decision-making process. The …

This study aims to contribute to the scant contingency theory literature on the determinants of
strategic management accounting (SMA) practices and the role management accountants …

Recent developments in digital technology have revitalized interest in the relationship
between technology and management accounting. Yet, few empirical in-depth studies have …

In this article we theorize and conceptualize the recent convergence of management
accounting (MA) and financial accounting (FA) with the advancements in information …

Based on a case study of a large Swedish local government municipality, we explored the
extent to which a cloud‐based enterprise resource planning (CERP) system enabled the …

In recent years, scholars have started to draw on upper echelons theory to analyze the
relationship between the characteristics of top managers and management accounting and …

The rise of risk management represents one of the major organizational shifts of the past
decade. This article examines the emergence and diffusion of the dominant standard in the …

This paper examines the contributions Management Accounting Research (MAR) has (and
has not) made to social and critical analyses of management accounting in the 25 years …

Following the resource-based view, this research empirically explores the role of formal and
informal management control in mobilizing export resources to develop export capabilities …