Albu, Catalin Nicolae; Albu, Nadia; Guinea, Flavius Andrei - In: Journal of Accounting in Emerging Economies 10 (2020) 2, pp. 277-303
Purpose: This paper investigates the process of translating a costing tool into operational use in the context of a transitional (post-communist) economy, where local institutions challenge the rationality of western methods. Design/methodology/approach: By mobilizing Actor–Network Theory, in...