This paper is based on case studies of performance-evaluation routines in two small companies in Sweden—one firm of consultants and one manufacturing company. In the firm of consultants the research was organised as a longitudinal case study. The empirical material was collected over a period...

Purpose – To illustrate and discuss how different types of responsibility values are mobilised in a Swedish international company. Design/methodology/approach – The paper is informed by a constructivist pragmatism framework. The part of the study related to the case site was inspired by an...

This paper examines a failed change initiative (the implementation of economic value added, EVA™) in an in-depth case study of a major UK retailer (RetailCo, a pseudonym). The paper locates this change initiative within inter-professional competition between on the one hand the finance...

This paper examines a failed change initiative (the implementation of economic value added, EVA™) in an in-depth case study of a major UK retailer (RetailCo, a pseudonym). The paper locates this change initiative within inter-professional competition between on the one hand the finance...

This paper is offered as a discussion piece. Drawing from personal research on management accounting change in the UK, and the changing roles, skills, and knowledge base required of management accountants, it argues for significant pedagogical reform to redirect education and training to these...

The implementation of management accounting change constitutes much more than the selection of what may be perceived as being 'optimal' accounting systems and techniques, followed by a 'technical' process of implementation. Selecting and implementing the 'right' accounting systems and techniques...

Article impact statement: New collaborations with accounting research can improve conservation impact of ecosystem-based information systems.

We introduce a spatial cost topology in thenetwork formation model analyzed by Jackson andWolinsky, Journal of Economic Theory 71 (1996), 44--74. This cost topology mightrepresent geographical, social, or individualdifferences. It describes variable costs ofestablishing social network...