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...