Purpose – The purpose of this paper is to illustrate how the occupational identity of management accountants working in the public sector is influenced by a change in management accounting and control systems as well as the underlying management agenda. Design/methodology/approach – From...

This paper investigates the initiation of accounting information system projects. Specifically, it examines the role of the predictive analytics (PA) project initiator in the integration of financial and operational sales forecasts. The study uses a field study method to address the studied...

This longitudinal case study will illustrate how, after financial crisis and a change in top management, a non-profit hospital progressed from a change of management accounting and control systems to a wider organizational change. The dialectical analysis framework by Seo and Creed (2002) is...

In the 1990's, a large number of Finnish hospitals began implementing new cost accounting systems, which were aimed at pricing hospital outputs at full cost. Often the method of choice was activity-based costing, which was in the process of being transferred from the manufacturing industry to...

The purpose of this paper is to increase our understanding of how enabling perceptions of new management controls (MCs) can be fostered. Prior research suggests that employees are more likely to use new MCs if they perceive them as enabling. However, rapid implementation of new MCs due to...

The accounting literature differentiates between key functions of budgeting, such as planning, control, and evaluation, and mostly assumes that firms carry out an annual budgeting exercise. The purpose of this paper is to explore how an institutionalised practice, such as budgeting, changes and...