Purpose – This paper aims to examine how and why management accounting practices are linked to an organization's identity and identity discrepancies. Design/methodology/approach – A qualitative field study of a one-year change project in a large manufacturing company is used as the basis for...

Purpose – The purpose of this paper is to present an emergent model showing the change potential inherent in the mirroring of time-space bound metrics and numbers in management accounting (MA) and other cognitive frames. Design/methodology/approach – An observation-based qualitative field...

Purpose – Based on an institutional perspective, this study explores the role of management accounting (MA) in promoting or impeding changes in the employees' conceptions of shopfloor worker responsibility in a company trying to implement a continuous improvement (CI) working practice....

Twenty five years ago, Giddens’ structuration theory (ST) was introduced into accounting research as a reaction to the history-less, apolitical and technical-efficiency focus of traditional functionalist research. A quarter of a century later, this growing stream of research consists of some...