This study investigates whether and how managers' enabling perceptions of their costing systems affect task performance. We propose that managers who perceive their costing system as more enabling will have higher levels of task performance, and that this relationship occurs through the...

This study investigates the impact of style of budget use on team-level motivation and team effectiveness. Specifically, we draw on Simons' work (1994, 1995, 2000) to examine how, in biotechnology firms, the extent of interactive and diagnostic uses of budgets affect team effectiveness directly...

This paper comments on Lee Parker's paper on 'Qualitative management accounting research: deliverables and relevance'. Using it as a starting point, it highlights the need for more informed modes of theorizing as opposed to ‘more theories' and the performative effects of theorizing. Theories...

Past literature has highlighted the importance of using reviewers in the evaluation of investment proposals. This study examines whether and how the decisions of these reviewers are influenced by a proposal's conformance with company guidelines and practices, and the incentives facing the...

This study investigates the relationships between two management control systems (performance measurement systems and socialisation processes) and cooperation and how that translates into relationship performance in strategic supply relationships. Drawing on the existing literature, we develop a...

Adapting Callon's three-phased model of translation, this paper investigates the formation and development of an outsourcing alliance. It also maps the changing connections between trust and accounting. Instead of theorising trust as a noun, the paper defines trust as situated practice: an...