This paper contributes to our understanding of relations between control and innovation by adding a process perspective where innovation and the use of management controls co-develop. As innovation grows, it has to pass various trials each of which links the innovation to obstacles which are...

There is a widespread conviction that capital market participants do notappreciate information on intangible assets and intellectual capital, even ifsurveys suggest that they appreciate information on ''soft'' resources. Thisparadox was raised at a Symposium on Intellectual Capital and the...

This paper contributes to our understanding of relations between control and innovation by adding a process perspective where innovation and the use of management controls co-develop. As innovation grows, it has to pass various trials each of which links the innovation to obstacles which are...

Viewing Zimmerman (2001) as propagating for an economics-based monolithic paradigm to be adopted in management accounting research, we examine the nature and implications of such Kuhnian 'normal science'. Acknowledging that normal science can produce cumulative knowledge efficiently, we examine...