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...

Action learning programs do not always seem to lead to organizational growth. Two of the reasons why this may happen, differences in perspectives and hold-up situations, are therefore contained in a flexible mathematical model that serves descriptive purposes. Studying this model brings us to...

The sectoral shift hypothesis in the Netherlands cannot be easily tested for the presence of rigorous structural breaks in the data. Therefore, a Kalman Filter approach is adopted. What we find, is that the variables capturing the sectoral shift hypothesis are the most important in explaining...

In 1921, Harry Herbert Pace founded a highly influential record company, the Pace Phonograph Corporation, in Harlem, New York. Pace both initiated and operated the famous Black Swan label, which was one of the first to enable black musicians to record music in their own style. Many famous black...

Action learning programs are supposed to result in both personal and organizational development. Recent research indicates however that although more and more programs lead to personal development, organizational development is negligible. This may be caused by the fact that organizational...

Challenged by criticisms of NPM-based performance measurement, and starting from a performativist stance, we reconceptualize performance measurement as a relational enactment. Rather than as a mere human-based practice of representation, we conceive of performance measurement as a set of...

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 purpose of this paper is to constructively discuss the meaning and nature of (theoretical) contribution in accounting research, as represented by Lukka and Vinnari (2014) (hereafter referred to as LV). The authors aim is to further encourage debate on what constitutes management...

Purpose The starting point for this paper is that the researcher is intimately bound up in all aspects of the research process. This idea of what is a critical aspect of much interpretive methodology has been challenged by some proponents of the interpretive accounting research (IAR) project....

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...