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

Purpose This paper aims to identify specific challenges and opportunities when crafting
literature reviews of qualitative accounting research. In addition, it offers potential remedies …

Success frameworks from an information systems and project perspective include benefits
realisation as a measure of success. Research highlights benefits are not realised resulting …

The Covid-19 pandemic forced many companies to alter and improve their logistics activities
as part of their business logistics strategies, to obtain cost and service advantages. In this …

Hybrid entrepreneurship describes the engagement in self-employment activity while
simultaneously holding a primary job in waged work. Because this phenomenon has …

Our study compares management control practices in 80 organizations that have
implemented Beyond Budgeting to a group of 121 organizations that have not. First, we find …

This study examines how budgeting and forecasting are used in a bank that abandoned the
corporate budget but later reintroduced it. Although companies that implement Beyond …

Using the management fashion perspective as a theoretical lens, we explicate the limited
success of the beyond budgeting (BB) concept in Sweden from a supply-side perspective …

Most organizations use budgeting and describe it as an institutionalized management
accounting system, but it is also criticized for being unsuitable in today's uncertain business …

In this paper, we review extant research examining the relationship between management
accounting and strategy. This relationship is not unidirectional as developments in strategic …