The recent discussion on changes in the controller's role has mainly focused on the national and organizational level culture aspects of that professional role. While earlier studies have demonstrated how the role changes have been stimulated by corporate culture, IT systems, new accounting...

The accounting literature differentiates between key functions of budgeting, such as planning, control and evaluation, and mostly assumes that firms carry out an annual budgeting exercise. The purpose of this paper is to explore how an institutionalized practice, such as budgeting, changes and...

Time-driven activity-based costing (TDABC) is a potential solution for profitability analysis, especially in industries with high overhead costs and a high number logistical or sales transactions, which would make the updating of a conventional ABC model costly. Despite a wide ranging TDABC...

The purpose of this paper is to increase our understanding of how enabling perceptions of new management controls (MCs) can be fostered. We present a case study of an acquisition where the acquirer faces pressure to impose rigid controls on the acquired firm, who, in turn faces a massive...