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This essay introduces the special issue of <italic>Accounting and Business Research</italic> exploring the societal relevance of management accounting and locates the individual contributions within this research agenda. In contrast to prevailing, managerialist conceptions of relevance, the discussion is guided...
Persistent link: https://www.econbiz.de/10010972511
This paper contributes to the ongoing debate about the relevance of management accounting. In doing so, we widen the definition of 'relevance' from the largely managerialist focus dominating this debate to examine how management accounting innovations get imbued with a broader range of societal...
Persistent link: https://www.econbiz.de/10010824507
This paper argues for a balanced approach to considering the three intellectual virtues of Aristotle, brought forth by Flyvbjerg [2001. <italic>Making Social Science Matter: Why Social Inquiry Fails and How It Can Succeed Again</italic>. Cambridge: Cambridge University Press] - techne, episteme and phronesis -...
Persistent link: https://www.econbiz.de/10010972482