It seems that Paolo Quattrone (PQ) shares in his interesting commentary some of the concerns we expressed in our manuscript. In a good post-modernist spirit, he criticizes our work, which of course is far from being beyond critics. But does he provide any solutions or insights on how to overcome...

In this article we discuss the motivation for and role of theory in management accounting. We argue that theories in an applied field such as management accounting should provide explanations that are useful for those we study - managers, organizations and society. We evaluate the nature of...

Based on a review of earlier research and empirical data this study suggests that the accounting academia has in general a limited understanding of the current developments in the accounting - information technology (IT) interfaces. This knowledge gap has important implications for as regards...

The aim of this longitudinal case study is to examine the reasons behind the often observed fact that accounting systems are difficult to change, despite the influence of significant market and other changes which put tremendous pressure on accounting to change. Unlike the bulk of studies on...