Scholars have in the past explored accounting transformations by appealing to a variety of theoretical positions, including notions of functional imperatives and economic ideals.In contrast, accounting change is analysed here as arising from a dynamic of both strategic pursuits and indeterminate...

Understanding how individuals make decisions about and with accounting information and how they react to different aspects and forms of accounting has been of much interest to cognitive accounting researchers. However, the origins of cognitive characteristics and the manner in which they shape...

A sizeable body of studies in management accounting undertaken by Europeans now exists. The European Accounting Review (EAR) has been a key outlet for the publication of such works. This paper considers whether European management accounting research (EMAR) published in EAR exhibits a diverse...

We assess the use of bank loan information in predicting the timing to default. We use unique data on defaults in small and medium enterprises maintained by the Central Bank of Portugal which includes financial accounting and macroeconomic indicators, as well as non-financial information. The...