Purpose – The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and offers suggestions for future research. The review differs from existing reviews by its specific focus on...

Purpose – The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as “theoretical triangulation” or “theoretical pluralism”, with a particular focus on the manner in which...

Purpose – As one of the co‐authors of the first academic research papers published in a major accounting research journal on the subject of the balanced scorecard, the author was asked to reflect on his experiences with research in this area over the last 12 years since that first paper was...

Purpose – The purpose of this paper is to explore the contribution made by the balanced scorecard (BSC) in regaining the practice relevance of management accounting research. Design/methodology/approach – Using discourse analysis, the paper investigates the speech genre in use in main BSC...

Most research on management accounting change relates to practices in developed countries. This paper reports on a field study of management accounting change in the South African context. It uses a contingency theory framework within four retail companies to understand the processes of their...

Purpose – The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as “theoretical triangulation” or “theoretical pluralism”, with a particular focus on the manner in which...

Purpose – The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and offers suggestions for future research. The review differs from existing reviews by its specific focus on...