Accounting in networks as a new research field / Häkan Häkansson, Kalle Kraus, and Johnny Lind -- Accounting and inter-organisational issues / David Ford and Häkan Häkansson -- Inter-organisational accounting in dyadic settings / John Cullen and Juliana Meira -- Towards accounting in network...

This paper provides a conceptual comparison between the 'mainstream strategic management accounting' literature, the 'accounting and strategising' literature and 'strategic management accounting (SMA) in close inter-organisational relationships'. It concludes that 'SMA in close...

Purpose The purpose of this paper is to explore how actors take on and ascribe the role of accountor and constituent in the process of giving and demanding of reasons for organisational conduct. Design/methodology/approach The on-going interactions in supervision meetings between the supplier of...

Purpose: The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially problematize these concepts. It is our hope that a much greater attention or reconsideration of the...