This qualitative case study examines the emergence of MCS package. We apply the MCS package framework of [Malmi, T. and Brown, D.A. (2008) Management control systems as a package-Opportunities, challenges and research directions, Management Accounting Research, Vol. 19, Iss. 4, pp. 287-300] and...

This comparative study analyzes institutional logics and categorizes organizational responses to performance measurement systems (PMSs) in two Finnish cities. We refine the typology of organizational responses and suggest how the choice of response depends on the institutionalized logic in the...

It is acknowledged that identity regulation in organizations relies on discursive resources. This study moves beyond discourse – illustrating how discourse and accounting measurements are mobilized together in revising identity. Measurement produces persistence, clarity, transparency and...

Stakeholder theory (SHT) emphasizes that different stakeholders and their interests need to be identified and addressed to maximize firm performance. This emphasis can make the design of performance measurement systems (PMS) challenging because the interests of stakeholders are often in...

This paper explores the possibilities of machine learning (ML) methods in management accounting research and showcases one future avenue in practice by applying ML-based textual literature review to ML/AI research in accounting. The review reveals that machine learning methods in management...

The purpose of this paper is to develop and validate a text-based measure of innovation using textual analysis of 10-K filings. We hypothesize that the text-based innovation measure is associated with innovation outcomes and can be used to measure innovation for companies without patents and...