In modern times, disruptive contexts have challenged the functioning of organisations, as shown by recent events, such as the COVID-19 pandemic and the current war in Europe. The literature highlights the role of management control practices (MCP) as resources that help to improve...

In modern times, disruptive contexts have challenged the functioning of organisations, as shown by recent events, such as the COVID-19 pandemic and the current war in Europe. The literature highlights the role of management control practices (MCP) as resources that help to improve...

Purpose The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically...