In spite of our increasing knowledge about the existing patterns in accounting research, we still have much to learn about the cross-national dynamics of research ideas. This paper addresses the ebb and flow of research fashions in management accounting among national groups of accounting...

Organizational learning is a key concept for firms involved in turbulent environments. The learning process is based upon the idea that improvements, once learnt, are remembered. Nevertheless, organizations can forget the achievements of the learning process. The aim of this paper is to explore...