As a reaction to recent corporate scandals, corporate law and accounting regulations have recently been modified in German-speaking countries. Despite changing corporate contexts and agendas, accounting research in these countries has been comparatively silent on issues of corporate governance....

We argue that there currently is a global tendency for management accounting system designs and general ideas to converge. After offering examples of such homogenization, the drivers of this development are distinguished and analyzed. For this end a framework was developed including both...

The key elements of this study consist of management accounting, communication cultures, and people pursuing management accounting in companies. Based on our evidence, we argue that management accounting practice in Finland is tied to the national culture surrounding it, i.e., Finnishness, and...

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 -...

Purpose –The purpose of this paper is to distinguish two roles of theories, domain theory and method theory, and examine their relationships in management accounting research. Are these two roles explicitly distinguished in management accounting studies? Can this be achieved in an unambiguous...