It seems that Paolo Quattrone (PQ) shares in his interesting commentary some of the concerns we expressed in our manuscript. In a good post-modernist spirit, he criticizes our work, which of course is far from being beyond critics. But does he provide any solutions or insights on how to overcome...

In this article we discuss the motivation for and role of theory in management accounting. We argue that theories in an applied field such as management accounting should provide explanations that are useful for those we study - managers, organizations and society. We evaluate the nature of...

In this article we discuss the motivation for and role of theory in management accounting. We argue that theories in an applied field such as management accounting research should provide explanations that are useful for those we study - managers, organizations and society. We evaluate the...