Purpose – The purpose of this paper is to examine the ways in which management control is enacted in a product development setting, to provide new insights into the different roles that control can play in this context. Design/methodology/approach – A nine-month, in-depth field study was...

Purpose – The purpose of this paper is to develop a framework for the systematic examination of management accounting practices in small businesses using a revenue management perspective. This highlights the multi-faceted nature of size as a contextual factor and emphasises the role of...

This paper seeks to show how our understanding of the effects of EPR systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews begin. In particular, we examine how their preamble influences participants and affects their responses to...

Volume 34 of Advances in Management Accounting uses a variety of methods, from experiments to surveys, to build upon existing knowledge within the management accounting discipline. Containing a diverse range of authors from Australia, China, Germany, New Zealand, Singapore, South Africa, the...

PurposeThis paper aims to understand the strategic management of innovation by examining the effect that management control systems (MCS) have on innovation activities during the strategic change process.Design/methodology/approachA case study was carried out at an innovative company as they...