Purpose – The goal of this paper is to use a coherent conceptual framework to discern variables (triggers) that affect a management accountant's role in an organization, thereby generating a comprehensive empirical picture of the management accountant profession in The Netherlands. Similar...

Purpose – The research goal was to trace behavioural patterns of management accountants, comprising activities and courses of action, in order to enhance understanding of the management accounting profession. Design/methodology/approach – Protoscripts were derived, using interview techniques...

Traditionally, management accounting has been regarded as a monodisciplinary field of study that mainly focuses on calculating costs and prices. Today, it is seen that the field encompasses an ever-increasing number of knowledge domains including, for example, economics, sociology, psychology,...

There is conflicting evidence about the current stance of the controller profession. Some researchers say that controllers have evolved into strategic partners of their managers, while others assert that they are still mainly concerned with internal and external reporting. In order to assess the...

The control mechanisms and instruments that eventually emerge in an organization are the result of a number of interrelated factors and processes. The design and construction of control instruments, the communication about them, the way in which the instruments are actually used, the processes...

Organizations are often faced with difficult, complex problems in a similarly difficult and complex environment. In order to tackle these problems, several methods have been proposed in the literature. One of them is action learning. Action learning starts from the premise that gained insights...