Purpose: The study aims to assess the COVID-19 event in three European countries (Germany, Italy and the UK) by investigating the quality of their performance management of it. Design/methodology/approach: Pragmatic constructivism (PC) is employed as a lens through which the performance...

Purpose: The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to...

This paper addresses an important but neglected issue – the nature of and evidence for success in management accounting. The case of activity‐based costing/management (ABC/M) is used to explore how researchers have gathered evidence of this technique’s success. A variety of approaches have...

Purpose – The research aims at addressing the way in which linkages based on qualitative causality could be preferred in designing a balanced scorecard (BSC), by applying a cost-benefit judgment with respect to the complexity of defining strong, statistically reliable cause-and-effect...