Purpose This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social … interactions. The purpose is to develop a model of how and why managers perceive and mobilize (new) MA numbers/metrics in a … empirical study shows that MA numbers and metrics are essential when semi-distant managers strive to solve problems and achieve …

analysis. The focus is to incorporate all forms of IC disclosure – narratives, numbers, and visual images – into the analysis … analyze IC information combining narratives, numbers, and visual images. The discussion finds, among others, that while … information disclosed in annual reports using all three forms of disclosure – narratives, numbers, and visual images.  …