Purpose The purpose of this paper is to understand how in a situation of a crisis can Management Accounting Systems (MAS) create tensions in attention to information between top and line managers. Design/methodology/approach The study is based on a field study. Findings The findings based on an...

In this study, we seek to uncover how exogenous shocks shape the dynamics between geopolitics and global trade. By using coupling theory, we propose that the intricate interplay between politics and trade can occurs with different nuances and degrees of coupling. We introduce four different...