Persisting social exclusion is one of the key issues the European Union Member States have to handle according to the headline targets of the Europe 2020 strategy. In the Czech Republic, more than 1 million people - 12.5% of the whole population - lived in the year 2019 at risk of poverty or...

Purpose - This paper explores how the introduction of new accounting information influences understandings of cost-consciousness. Furthermore, the paper explores how managers use accounting information to shape organizational members’ understanding of changes, and how focusing on...