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...

Purpose This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social interactions. The purpose is to develop a model of how and why managers perceive and mobilize (new) MA numbers/metrics in a changing way over time in situated face-to-face...