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 – 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...