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Kari Lukka

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Jönsson, Sten & Lukka, Kari, 2005. "Doing interventionist research in management accounting," GRI-rapport 2005:6, University of Gothenburg, Gothenburg Research Institute GRI.

    Cited by:

    1. Scapens, Robert W., 2008. "Seeking the relevance of interpretive research: A contribution to the polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 915-919.
    2. Luca Del Bene & Riccardo Ceccarelli, 2016. "Il contributo del Sistema Informativo alla gestione logistica dei materiali. Un caso di studio nel settore sanitario," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 149-172.
    3. Cecilia Langella & Niccol? Persiani, 2022. "Il sistema delle procedure amministrativo-contabili della GSA: il caso di Regione Lombardia e Regione Veneto," MECOSAN, FrancoAngeli Editore, vol. 2022(122), pages 59-84.
    4. Najoua Hammouch & Mehdi Nouri & Laurent Cappelletti & Abdellatif Marghich, 2021. "La recherche intervention : du terrain à la production de la connaissance," Post-Print hal-03334044, HAL.
    5. Laurent Cappelletti, 2010. "La Recherche-Intervention : Quels Usages En Controle De Gestion ?," Post-Print hal-00481090, HAL.
    6. Laurent Cappelletti & Nicolas Dufourg, 2016. "Solvabilité II, quels apports pour la gouvernance des risques ? Résultats d'une recherche-intervention au sein d'une mutuelle française," Post-Print hal-01901188, HAL.
    7. Petri Suomala & Tommi Lahikainen & Jouni Lyly‐Yrjänäinen & Jari Paranko, 2010. "Open book accounting in practice – exploring the faces of openness," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 71-96, April.
    8. Luca Del Bene & Antonello De Vito & Carlo Milli & Fabio Guarracino, 2018. "L?introduzione di un sistema di prezzi di trasferimento. Il caso dell?Azienda Ospedaliero-Universitaria Pisana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 35-60.
    9. Gildas Moukouyou-Kouaka & Olawumi Dele Awolusi, 2020. "Factors Affecting the Performance of Public Sector Practitioners in the Republic of Congo," Information Management and Business Review, AMH International, vol. 12(2), pages 42-61.
    10. Cristina Campanale & Lino Cinquini & Andrea Tenucci, 2014. "Il Time-Driven Activity-Based Costing per la gestione dei costi in logica di spending review: riflessioni da un caso di azienda ospedaliera," MECOSAN, FrancoAngeli Editore, vol. 2014(91), pages 9-42.
    11. Lars Sunding & Per Odenrick, 2010. "A method for action research interventions to improve joint problem solving in operational teams in the Swedish construction industry," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 97-123, April.
    12. Marco Montemari & Maria Serena Chiucchi & Marco Gatti, 2021. "Every Cloud Has a Silver Lining: A History of Barriers to Intellectual Capital Measurement," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(11), pages 139-139, July.
    13. Nicolas Dufour & Emmanuel Laffort, 2016. "De la fraude en question à la question de la fraude. Un complément de revue de littérature," Post-Print hal-03335921, HAL.
    14. Marco Gatti & Maria Serena Chiucchi & Marco Montemari, 2018. "Management Control Systems and Integrated Reporting: Which Relationships? The Case of the Azienda Ospedaliero Universitaria Ospedali Riuniti Ancona," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(9), pages 169-169, August.

Articles

  1. Lukka, Kari & Becker, Albrecht, 2023. "The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).

    Cited by:

    1. Chahed, Yasmine & Charnock, Robert & Du Rietz, Sabina & Joseph Lennon, Niels & Palermo, Tommaso & Parisi, Cristiana & Pflueger, Dane & Sundström, Andreas & Toh, Dorothy & Yu, Lichen, 2025. "The value of research activities “other than” publishing articles: reflections on an experimental workshop series," LSE Research Online Documents on Economics 121656, London School of Economics and Political Science, LSE Library.

  2. Becker, Albrecht & Lukka, Kari, 2023. "Instrumentalism and the publish-or-perish regime," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).

    Cited by:

    1. Chahed, Yasmine & Charnock, Robert & Du Rietz, Sabina & Joseph Lennon, Niels & Palermo, Tommaso & Parisi, Cristiana & Pflueger, Dane & Sundström, Andreas & Toh, Dorothy & Yu, Lichen, 2025. "The value of research activities “other than” publishing articles: reflections on an experimental workshop series," LSE Research Online Documents on Economics 121656, London School of Economics and Political Science, LSE Library.
    2. Spanò, Rosanna & Bracci, Enrico & Manes-Rossi, Francesca & Sforza, Vincenzo, 2024. "A fatally efficient machine. Insights into the ‘banality’ of the research evaluation exercise in Italy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 100(C).

  3. David S. Bedford & Markus Granlund & Kari Lukka, 2023. "Safeguarding the unknown: performance measurement, academic agency and the meaning of research quality in practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 36(9), pages 281-308, July.

    Cited by:

    1. Beime, Kristina S. & Englund, Hans & Gerdin, Jonas & Seger, Karin, 2024. "Theorizing the subjectivizing powers of market-based technologies: Looking beyond coercion and seduction," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).

  4. Kari Lukka & Sven Modell & Eija Vinnari, 2022. "Exploring the “theory is king” thesis in accounting research: the case of actor-network theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 35(9), pages 136-167, July.

    Cited by:

    1. Syrus M. Islam & Ahsan Habib, 2024. "How impact investing firms use reference frameworks to manage their impact performance: An industry‐level study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 161-184, March.

  5. Lukas Goretzki & Kari Lukka & Martin Messner, 2018. "Controllers’ use of informational tactics," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 700-726, September.

    Cited by:

    1. Bo Karlsson & Anders Hersinger & Monika Kurkkio, 2019. "Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 185-211, July.
    2. Christoph Endenich & Rouven Trapp, 2020. "Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics," Journal of Business Ethics, Springer, vol. 163(2), pages 309-328, May.

  6. Modell, Sven & Vinnari, Eija & Lukka, Kari, 2017. "On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 62-78.

    Cited by:

    1. Crvelin, David & Löhlein, Lukas, 2022. "Commensuration by form: Lists and accounting in collective action networks," Accounting, Organizations and Society, Elsevier, vol. 100(C).
    2. Jayasinghe, Kelum & Adhikari, Pawan & Soobaroyen, Teerooven & Wynne, Andy & Malagila, John & Abdurafiu, Noah, 2021. "Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    3. Stoica Dragos Andrei & Dobre Florin & Nechita Elena, 2020. "IFRS implementation in Romania. Insights from a professional’s perspective," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 14(1), pages 256-262, July.
    4. Rozenfeld, Gabriela Cecylia & Scapens, Robert William, 2021. "Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    5. Sebastian D. Becker & Martin Messner & Utz Schäffer, 2020. "The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from beyond Budgeting," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2224-2256, December.
    6. Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    7. Opara, Michael & Rouse, Paul, 2019. "The perceived efficacy of public-private partnerships: A study from Canada," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 77-99.
    8. Spears, Taylor C., 2018. "The Price of an Uncertain Promise: Fair Value Accounting and the Shaping of Bank Counterparty Risk Valuation Practices," SocArXiv kcja3, Center for Open Science.
    9. Warren, Liz & Seal, Will, 2018. "Using investment appraisal models in strategic negotiation: The cultural political economy of electricity generation," Accounting, Organizations and Society, Elsevier, vol. 70(C), pages 16-32.
    10. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.

  7. Kari Lukka & Eija Vinnari, 2017. "Combining actor-network theory with interventionist research: present state and future potential," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(3), pages 720-753, March.

    Cited by:

    1. Najoua Hammouch & Mehdi Nouri & Laurent Cappelletti & Abdellatif Marghich, 2021. "La recherche intervention : du terrain à la production de la connaissance," Post-Print hal-03334044, HAL.
    2. Francesca Francioli & Massimo Albanese, 2024. "The introduction of management control to recover small residential care homes and trigger managerialisation: Evidence from Italy," MECOSAN, FrancoAngeli Editore, vol. 2024(129), pages 41-63.
    3. Stefania Camoletto & Laura Corazza & Simone Pizzi & Erica Santini, 2022. "Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political implications," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1122-1133, September.
    4. Vesa Tiitola & Maria Marek & Tuomas Korhonen & Teemu Laine, 2023. "Enabling value-in-use with digital healthcare technologies: combining service logic and pragmatic constructivism," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 841-871, September.
    5. Lukka, Kari & Becker, Albrecht, 2023. "The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    6. Bruno Féral, 2021. "Place des conflits de valeurs dans les relations entre organisations publiques et parapubliques," Post-Print hal-03613151, HAL.
    7. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.

  8. Granlund, Markus & Lukka, Kari, 2017. "Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 63-80.

    Cited by:

    1. Lucianetti, Lorenzo & Chiappetta Jabbour, Charbel Jose & Gunasekaran, Angappa & Latan, Hengky, 2018. "Contingency factors and complementary effects of adopting advanced manufacturing tools and managerial practices: Effects on organizational measurement systems and firms' performance," International Journal of Production Economics, Elsevier, vol. 200(C), pages 318-328.
    2. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
    3. Lennon, Niels Joseph, 2019. "Responsibility accounting, managerial action and ‘a counter-ability’: Relating the physical and virtual spaces of decision-making," Scandinavian Journal of Management, Elsevier, vol. 35(3).
    4. Carla Fontes & Joaquim Leite & Paula Odete Fernandes, 2022. "Structural Autonomy and Management Performance: An Influence Reinforced in the Particular Context of Portuguese Public Secondary Schools," Administrative Sciences, MDPI, vol. 12(4), pages 1-14, November.
    5. Järvenpää, Marko & Hoque, Zahirul & Mättö, Toni & Rautiainen, Antti, 2023. "Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
    6. Elliot, Viktor, 2018. "Funds Transfer Pricing in Swedish Savings Banks: An Exploratory Survey," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 289-302.
    7. Hakim Lyngstadaas, 2020. "Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(4), pages 403-450, December.
    8. Alnoor Bhimani, 2020. "Digital data and management accounting: why we need to rethink research methods," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 9-23, April.

  9. Jari Huikku & Kari Lukka, 2016. "The construction of persuasiveness of self-assessment-based post-completion auditing reports," Accounting and Business Research, Taylor & Francis Journals, vol. 46(3), pages 243-277, April.

    Cited by:

    1. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    2. Huikku, Jari & Karjalainen, Jouko & Seppälä, Tomi, 2018. "The dynamism of pre-decision controls in the appraisal of strategic investments," The British Accounting Review, Elsevier, vol. 50(5), pages 516-538.
    3. Grant, Michael & Nilsson, Fredrik, 2020. "The production of strategic and financial rationales in capital investments: Judgments based on intuitive expertise," The British Accounting Review, Elsevier, vol. 52(3).

  10. Lukka, Kari, 2014. "Exploring the possibilities for causal explanation in interpretive research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 559-566.

    Cited by:

    1. Andrea Dello Sbarba & Alessandro Marelli, 2018. "Family-controlled businesses and management control: the framing of “shareholder-oriented” practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 417-456, February.
    2. Ala-Heikkilä, Virpi & Lämsä, Anna-Maija & Järvenpää, Marko, 2024. "Management accountants—A gendered image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    3. Jorgensen, Bjorn N. & Morley, Julia, 2017. "Discussion of “are related party transactions red flags?”," LSE Research Online Documents on Economics 80801, London School of Economics and Political Science, LSE Library.
    4. Anesa, Mattia & Gillespie, Nicole & Spee, A. Paul & Sadiq, Kerrie, 2019. "The legitimation of corporate tax minimization," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 17-39.
    5. Zbysław Dobrowolski, 2021. "Energy and Local Safety: How the Administration Limits Energy Security," Energies, MDPI, vol. 14(16), pages 1-11, August.
    6. Anesa, Mattia & Bressan, Alessandro, 2024. "SMEs tax minimization as shared responsibility," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    7. Zbyslaw Dobrowolski, 2020. "Forensic Auditing and Weak Signals: A Cognitive Approach and Practical Tips," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 247-259.
    8. Koroth Arun Koyadan & Mazurek Grzegorz & Pater Przemysław, 2019. "Disruptive Innovation in Automotive Retailing," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 27(1), pages 44-59, March.
    9. Zbyslaw Dobrowolski, 2021. "Are the Supreme Audit Institutions Agile? A Cognitive Orientation and Agility Measures," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 52-62.
    10. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    11. Delfino, Gianluca F., 2025. "A theoretical exploration of positionality and “Interrelated Shadows” in management accounting field research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 101(C).
    12. Nappert, Pier-Luc & Plante, Maude, 2023. "The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts," Accounting, Organizations and Society, Elsevier, vol. 105(C).
    13. Lukas Goretzki & Kari Lukka & Martin Messner, 2018. "Controllers’ use of informational tactics," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 700-726, September.
    14. Bo Karlsson & Anders Hersinger & Monika Kurkkio, 2019. "Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 185-211, July.
    15. Crvelin, David & Löhlein, Lukas, 2022. "Commensuration by form: Lists and accounting in collective action networks," Accounting, Organizations and Society, Elsevier, vol. 100(C).
    16. Peda, Peeter & Vinnari, Eija, 2020. "The discursive legitimation of profit in public-private service delivery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    17. Postaire, Maxence & Jerman, Lambert & Alcouffe, Simon, 2024. "“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 100(C).
    18. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
    19. Modell, Sven, 2017. "Critical realist accounting research: In search of its emancipatory potential," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 20-35.
    20. Grzegorz Drozdowski, 2021. "Economic Calculus Qua an Instrument to Support Sustainable Development under Increasing Risk," JRFM, MDPI, vol. 14(1), pages 1-12, January.
    21. Bamber, Matthew & Tekathen, Matthäus, 2023. "Beyond the pages of the ‘how-to’ textbook: A study of the lived experiences of the accounting ethnographer," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    22. Zbysław Dobrowolski & Łukasz Sułkowski, 2021. "Business Model Canvas and Energy Enterprises," Energies, MDPI, vol. 14(21), pages 1-10, November.
    23. A. S. M. Shamsul Arefin & Sabbir Ahmed Chowdhury & Ruth Christina Roy & Md. Mizanur Rahaman & Beth Cross, 2023. "Education System in Bangladesh Amid COVID-19: Traditional Scenario, Emergency Protocols, Challenges and a Proposed Sustainable Conceptual Framework," Sustainability, MDPI, vol. 15(10), pages 1-20, May.
    24. Brown, Paul & Ly, Tuan & Pham, Hannah & Sivabalan, Prabhu, 2020. "Automation and management control in dynamic environments: Managing organisational flexibility and energy efficiency in service sectors," The British Accounting Review, Elsevier, vol. 52(2).
    25. Meidell, Anita & Kaarbøe, Katarina, 2017. "How the enterprise risk management function influences decision-making in the organization – A field study of a large, global oil and gas company," The British Accounting Review, Elsevier, vol. 49(1), pages 39-55.
    26. Adrian Isip, 2023. "Emphasizing the Rising Importance of Digital Technologies for Delivery of Accounting Services," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(4), pages 657-692, December.
    27. Zbyslaw Dobrowolski, 2021. "The Strategy of Vaccination and Global Pandemic: How Framing May Thrive on Strategy During and After Covid-19," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 532-541.
    28. Granlund, Markus & Lukka, Kari, 2017. "Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 63-80.
    29. Zbysław Dobrowolski & Grzegorz Drozdowski & Mirela Panait, 2022. "Understanding the Impact of Generation Z on Risk Management—A Preliminary Views on Values, Competencies, and Ethics of the Generation Z in Public Administration," IJERPH, MDPI, vol. 19(7), pages 1-13, March.
    30. Goretzki, Lukas & Reuter, Marek & Sandberg, Joanna & Thulin, Gabriella, 2022. "Making sense of employee satisfaction measurement – A technological frames of reference perspective," The British Accounting Review, Elsevier, vol. 54(1).
    31. Pfister, Jan A. & Jack, Sarah L. & Darwin, Solomon N., 2017. "Strategizing open innovation: How middle managers work with performance indicators," Scandinavian Journal of Management, Elsevier, vol. 33(3), pages 139-150.
    32. Adams, Sarah & Hall, Matthew & Xiao, Xinning, 2024. "Styles of verification and the pursuit of organisational repair: The case of social impact," Accounting, Organizations and Society, Elsevier, vol. 113(C).
    33. Mrad, Mona & Majdalani, Joelle & Cui, Charles Chi & El Khansa, Zeinab, 2020. "Brand addiction in the contexts of luxury and fast-fashion brands," Journal of Retailing and Consumer Services, Elsevier, vol. 55(C).
    34. Adrian ISIP, 2022. "Ï»¿What Are The Options For Accounting Outsourcing That Companies Have In The Present? Evidence From Romania, An Emerging Country From Europe," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(24), pages 1-9.
    35. Zbyslaw Dobrowolski & Jozef Ledzianowski & Monika Dobrowolska, 2021. "Towards to Agile Management Control Systems at the University: Preliminary Research," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 1220-1229.
    36. Jean Claude Mutiganda, 2016. "How do politicians shape and use budgets to govern public sector organizations? A position-practice approach," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 491-498, November.
    37. Alnoor Bhimani, 2020. "Digital data and management accounting: why we need to rethink research methods," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 9-23, April.
    38. Martin Carlsson‐Wall & Katarina Kaarbøe & Kalle Kraus & Anita Meidell, 2021. "Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm," Abacus, Accounting Foundation, University of Sydney, vol. 57(1), pages 72-100, March.
    39. Banerjee, Anup & Carlsson-Wall, Martin & Nordqvist, Mattias, 2024. "Hybrid board governance: Exploring the challenges in implementing social impact measurements," The British Accounting Review, Elsevier, vol. 56(5).
    40. Zbysław Dobrowolski, 2021. "Internet of Things and Other E-Solutions in Supply Chain Management May Generate Threats in the Energy Sector—The Quest for Preventive Measures," Energies, MDPI, vol. 14(17), pages 1-11, August.

  11. Kari Lukka & Eija Vinnari, 2014. "Domain theory and method theory in management accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(8), pages 1308-1338, October.

    Cited by:

    1. Vitor Azzari & Emerson Wagner Mainardes & Aziz Xavier Beiruth & Fábio M. Costa, 2021. "The dimensions of accounting service quality," SN Business & Economics, Springer, vol. 1(8), pages 1-31, August.
    2. Andrea Dello Sbarba & Alessandro Marelli, 2018. "Family-controlled businesses and management control: the framing of “shareholder-oriented” practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 417-456, February.
    3. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
    4. Roslender, Robin & Nielsen, Christian, 2021. "Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    5. Rojas, Alejandra & Gölgeci, Ismail & Santoro, Gabriele, 2025. "Navigating meaningful work: Exploring the impact of mobile telepresence robots on healthcare professionals," Technological Forecasting and Social Change, Elsevier, vol. 217(C).
    6. Robalo, Rui C. & Moreira, José António, 2020. "The influence of power strategies in AIS implementation processes," International Journal of Accounting Information Systems, Elsevier, vol. 39(C).
    7. Adzor Ibiamke & Clement C. M. Ajekwe, 2017. "On Ensuring Rigour in Accounting Research," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(3), pages 157-170, July.
    8. Jonas Nygaard Uhrenholt & Jesper Hemdrup Kristensen & Maria Camila Rincón & Sofie Adamsen & Steffen Foldager Jensen & Brian Vejrum Waehrens, 2022. "Maturity Model as a Driver for Circular Economy Transformation," Sustainability, MDPI, vol. 14(12), pages 1-17, June.
    9. Campanale, Cristina & Cinquini, Lino & Grossi, Giuseppe, 2021. "The role of multiple values in developing management accounting practices in hybrid organisations," The British Accounting Review, Elsevier, vol. 53(6).
    10. Andrew S. Gallan & Anu Helkkula, 2022. "Cocreating transformative value propositions with customers experiencing vulnerability during humanitarian crises," AMS Review, Springer;Academy of Marketing Science, vol. 12(1), pages 85-101, June.
    11. Daniela Ruggeri & Carmela Rizza, 2017. "Accounting information system innovation in interfirm relationships," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 203-225, May.
    12. Grzegorz Baran & Aleksandra Berkowicz, 2021. "Digital Platform Ecosystems as Living Labs for Sustainable Entrepreneurship and Innovation: A Conceptual Model Proposal," Sustainability, MDPI, vol. 13(11), pages 1-14, June.
    13. Carmela Rizza & Daniela Ruggeri, 2016. "The performativity of Accounting Information System in interfirm relationships," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 71-89.
    14. Modell, Sven & Vinnari, Eija & Lukka, Kari, 2017. "On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 62-78.
    15. Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen, 2023. "Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 787-816, September.
    16. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
    17. Leanne Johnstone, 2018. "Environmental management decisions in CSR‐based accounting research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1212-1222, November.
    18. Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    19. Yasmine Chahed, 2021. "Words and Numbers: Financialization and Accounting Standard‐Setting in the United Kingdom," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 302-337, March.
    20. Goretzki, Lukas & Reuter, Marek & Sandberg, Joanna & Thulin, Gabriella, 2022. "Making sense of employee satisfaction measurement – A technological frames of reference perspective," The British Accounting Review, Elsevier, vol. 54(1).
    21. Elina Jaakkola, 2020. "Designing conceptual articles: four approaches," AMS Review, Springer;Academy of Marketing Science, vol. 10(1), pages 18-26, June.
    22. Vesa Tiitola & Maria Marek & Tuomas Korhonen & Teemu Laine, 2023. "Enabling value-in-use with digital healthcare technologies: combining service logic and pragmatic constructivism," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 841-871, September.
    23. Mario Calabrese & Antonio La Sala & Ryan Patrick Fuller & Antonio Laudando, 2021. "Digital Platform Ecosystems for Sustainable Innovation: Toward a New Meta-Organizational Model?," Administrative Sciences, MDPI, vol. 11(4), pages 1-14, October.
    24. Lukka, Kari & Becker, Albrecht, 2023. "The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    25. Kock, Florian & Nørfelt, Astrid & Josiassen, Alexander, 2025. "Darwin in the classroom: Incorporating an evolutionary perspective into tourism and hospitality education," Annals of Tourism Research, Elsevier, vol. 110(C).
    26. Helkkula, Anu & Arnould, Eric J., 2022. "Using neo-animism to revisit actors for Sustainable Development Goals (SDGs) in S-D logic," Journal of Business Research, Elsevier, vol. 149(C), pages 860-868.
    27. Vikram Kapoor & Russell Belk, 2022. "‘Pressure creates diamonds’/‘fire refines gold’: Conceptualizing coping capital," AMS Review, Springer;Academy of Marketing Science, vol. 12(3), pages 196-215, December.

  12. Kari Lukka & Petri Suomala, 2014. "Relevant interventionist research: balancing three intellectual virtues," Accounting and Business Research, Taylor & Francis Journals, vol. 44(2), pages 204-220, April.

    Cited by:

    1. Franco Visani, 2017. "Applying business analytics for performance measurement and management. The case study of a software company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 89-123.
    2. Kati Stormi & Anni Lindholm & Teemu Laine & Tuomas Korhonen, 2020. "RFM customer analysis for product-oriented services and service business development: an interventionist case study of two machinery manufacturers," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(3), pages 623-653, September.
    3. Francesca Francioli & Massimo Albanese, 2024. "The introduction of management control to recover small residential care homes and trigger managerialisation: Evidence from Italy," MECOSAN, FrancoAngeli Editore, vol. 2024(129), pages 41-63.
    4. Stefania Camoletto & Laura Corazza & Simone Pizzi & Erica Santini, 2022. "Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political implications," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1122-1133, September.
    5. Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen, 2023. "Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 787-816, September.
    6. Giuliani, Marco & Skoog, Matti, 2020. "Making sense of the temporal dimension of intellectual capital: A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    7. Marco Gatti, 2018. "The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(5), pages 1-47, March.
    8. Vesa Tiitola & Maria Marek & Tuomas Korhonen & Teemu Laine, 2023. "Enabling value-in-use with digital healthcare technologies: combining service logic and pragmatic constructivism," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 841-871, September.
    9. Lukka, Kari & Becker, Albrecht, 2023. "The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    10. Laurent Mériade, 2024. "How to Analyze the Practical Relevance of Costing Methods? The Example of Hospital Cost Accounting in France," Abacus, Accounting Foundation, University of Sydney, vol. 60(4), pages 816-851, December.
    11. Vicki C. Baard & John Dumay, 2020. "Interventionist research in accounting: reflections on the good, the bad and the ugly," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 1979-2006, September.

  13. Salvador Carmona & Kari Lukka, 2010. "Anthony G. Hopwood, 1944-2010," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 395-398.

    Cited by:

    1. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    2. Victor-Ponce, Patricia & Muñoz Colomina, Clara Isabel, 2016. "¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 45-54.
    3. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
    4. Chamorro, Eva & Cámara, Macario, 2016. "Relación de agencia y monopolio. El caso del tabaco en España (1887-1986)," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 132-141.

  14. Lukka, Kari & Modell, Sven, 2010. "Validation in interpretive management accounting research," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 462-477, May.

    Cited by:

    1. Ala-Heikkilä, Virpi & Lämsä, Anna-Maija & Järvenpää, Marko, 2024. "Management accountants—A gendered image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. Modell, Sven & Yang, ChunLei, 2018. "Financialisation as a strategic action field: An historically informed field study of governance reforms in Chinese state-owned enterprises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 41-59.
    3. Zbysław Dobrowolski, 2021. "Energy and Local Safety: How the Administration Limits Energy Security," Energies, MDPI, vol. 14(16), pages 1-11, August.
    4. Egbert Willekes & Koos Wagensveld & Jan Jonker, 2022. "The Role of the Accounting and Control Professional in Monitoring and Controlling Sustainable Value," Sustainability, MDPI, vol. 14(23), pages 1-23, November.
    5. Aziza Laguecir & Anja Kern & Cécile Kharoubi, 2020. "Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing," Post-Print hal-03134361, HAL.
    6. van Weeren, Michelle & Bluntz, Clarence, 2025. "What makes a rating useable? Shifting epistemic practices in the ESG rating field," Accounting, Organizations and Society, Elsevier, vol. 114(C).
    7. Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    8. Edgley, Carla & Jones, Michael J. & Atkins, Jill, 2015. "The adoption of the materiality concept in social and environmental reporting assurance: A field study approach," The British Accounting Review, Elsevier, vol. 47(1), pages 1-18.
    9. Zbyslaw Dobrowolski, 2020. "Forensic Auditing and Weak Signals: A Cognitive Approach and Practical Tips," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 247-259.
    10. Martin Kornberger & Chris Carter & Anne Ross-Smith, 2010. "Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice," Post-Print hal-02276735, HAL.
    11. Ghio, Alessandro & Verona, Roberto, 2022. "Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 54(4).
    12. Gallhofer, Sonja & Haslam, Jim & Yonekura, Akira, 2013. "Further critical reflections on a contribution to the methodological issues debate in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 191-206.
    13. Zbyslaw Dobrowolski, 2021. "Are the Supreme Audit Institutions Agile? A Cognitive Orientation and Agility Measures," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 52-62.
    14. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    15. Begkos, Christos & Antonopoulou, Katerina & Ronzani, Matteo, 2024. "To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector," The British Accounting Review, Elsevier, vol. 56(4).
    16. Delfino, Gianluca F., 2025. "A theoretical exploration of positionality and “Interrelated Shadows” in management accounting field research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 101(C).
    17. Nappert, Pier-Luc & Plante, Maude, 2023. "The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts," Accounting, Organizations and Society, Elsevier, vol. 105(C).
    18. Lukas Goretzki & Kari Lukka & Martin Messner, 2018. "Controllers’ use of informational tactics," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 700-726, September.
    19. Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
    20. Kraus, Kalle & Mikes, Anette & Véliz, Carissa, 2024. "Bringing morality back in: Accounting as moral interlocutor in reflective equilibrium processes," Accounting, Organizations and Society, Elsevier, vol. 113(C).
    21. Guo, Ken H., 2018. "The odyssey of becoming: Professional identity and insecurity in the Canadian accounting field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 20-45.
    22. Adzor Ibiamke & Clement C. M. Ajekwe, 2017. "On Ensuring Rigour in Accounting Research," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(3), pages 157-170, July.
    23. Craig Wallington & Gary Marques & Warren Maroun, 2021. "Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options," Australian Accounting Review, CPA Australia, vol. 31(4), pages 286-306, December.
    24. Muhammad Kaleem Zahir-ul-Hassan & Reinald A. Minnaar & Ed Vosselman, 2016. "Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions?," Accounting and Business Research, Taylor & Francis Journals, vol. 46(4), pages 365-389, June.
    25. Kornberger, Martin & Carter, Chris & Ross-Smith, Anne, 2010. "Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 775-791, November.
    26. Crvelin, David & Löhlein, Lukas, 2022. "Commensuration by form: Lists and accounting in collective action networks," Accounting, Organizations and Society, Elsevier, vol. 100(C).
    27. Ismail Kotb & Riham Adel, 2020. "Smart Retailing in COVID-19 World: Insights from Egypt," European Journal of Marketing and Economics Articles, Revistia Research and Publishing, vol. 3, ejme_v3_i.
    28. Sameh Ammar & Ghassan H. Mardini, 2021. "Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1205-1237, March.
    29. Kristin Behfar & Gerardo A. Okhuysen, 2018. "Perspective—Discovery Within Validation Logic: Deliberately Surfacing, Complementing, and Substituting Abductive Reasoning in Hypothetico-Deductive Inquiry," Organization Science, INFORMS, vol. 29(2), pages 323-340, April.
    30. Bo Karlsson & Monika Kurkkio & Anders Hersinger, 2019. "The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 813-838, September.
    31. Ivo De Loo & Alan Lowe, 2011. "Mixed methods research: don't – “just do it”," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 22-38, April.
    32. Yang, ChunLei & Modell, Sven, 2015. "Shareholder orientation and the framing of management control practices: A field study in a Chinese state-owned enterprise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 1-23.
    33. Crepaz, Lukas & Huber, Christian & Scheytt, Tobias, 2016. "Governing arts through valuation: The role of the state as network actor in the European Capital of Culture 2010," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 37(C), pages 35-50.
    34. Herbert, Ian P. & Seal, Will B., 2012. "Shared services as a new organisational form: Some implications for management accounting," The British Accounting Review, Elsevier, vol. 44(2), pages 83-97.
    35. Gilbert, Christine, 2022. "The audit of public debt: Auditing as a device for political resistance in a neoliberal era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    36. Kamla, Rania, 2012. "Syrian women accountants’ attitudes and experiences at work in the context of globalization," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 188-205.
    37. Du Rietz, Sabina, 2024. "Accounting for GDP– A study of epistemic strategies when calculating the quarterly economy," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    38. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    39. Vijaya Murthy & Jim Rooney, 2018. "The Role of Management Accounting in Ancient India: Evidence from the Arthasastra," Journal of Business Ethics, Springer, vol. 152(2), pages 323-341, October.
    40. Modell, Sven, 2017. "Critical realist accounting research: In search of its emancipatory potential," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 20-35.
    41. Zbysław Dobrowolski & Łukasz Sułkowski, 2021. "Business Model Canvas and Energy Enterprises," Energies, MDPI, vol. 14(21), pages 1-10, November.
    42. van Erp, Wil & Roozen, Frans & Vosselman, Ed, 2019. "The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design," Scandinavian Journal of Management, Elsevier, vol. 35(4).
    43. Meidell, Anita & Kaarbøe, Katarina, 2017. "How the enterprise risk management function influences decision-making in the organization – A field study of a large, global oil and gas company," The British Accounting Review, Elsevier, vol. 49(1), pages 39-55.
    44. Becker, Albrecht & Lukka, Kari, 2023. "Instrumentalism and the publish-or-perish regime," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    45. Goretzki, Lukas & Pfister, Jan A., 2023. "The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
    46. Paulino, SILVA, 2016. "How Management Accounting Systems Can Shape Institutional Logics," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 240-247.
    47. Sriyono & Sarwendah Biduri & Bayu Proyogi, 2021. "Acceleration of performance recovery and competitiveness through non-banking financing in SMEs based on green economy: impact of Covid-19 pandemic," Journal of Innovation and Entrepreneurship, Springer, vol. 10(1), pages 1-10, December.
    48. Zbyslaw Dobrowolski, 2021. "The Strategy of Vaccination and Global Pandemic: How Framing May Thrive on Strategy During and After Covid-19," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 532-541.
    49. Barker, Richard & Hendry, John & Roberts, John & Sanderson, Paul, 2012. "Can company-fund manager meetings convey informational benefits? Exploring the rationalisation of equity investment decision making by UK fund managers," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 207-222.
    50. Granlund, Markus & Lukka, Kari, 2017. "Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 63-80.
    51. Zbysław Dobrowolski & Grzegorz Drozdowski & Mirela Panait, 2022. "Understanding the Impact of Generation Z on Risk Management—A Preliminary Views on Values, Competencies, and Ethics of the Generation Z in Public Administration," IJERPH, MDPI, vol. 19(7), pages 1-13, March.
    52. Norio Sawabe, 2015. "Value-driven responsibility accounting - dynamic tensions generated by competing values embedded in the management control system," Discussion papers e-14-020, Graduate School of Economics Project Center, Kyoto University.
    53. Freida Ozavize Ayodele & Liu Yao & Hasnah Binti Haron, 2018. "University Knowledge Management: Proposal for Broaden Integrative Perspective," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 17(03), pages 1-23, September.
    54. Golyagina, Alena & Valuckas, Danielius, 2020. "Boundary-work in management accounting: The case of hybrid professionalism," The British Accounting Review, Elsevier, vol. 52(2).
    55. Covaleski, Mark A. & Dirsmith, Mark W. & Weiss, Jane M., 2013. "The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 333-364.
    56. Pianezzi, Daniela & Ashraf, Muhammad Junaid, 2022. "Accounting for ignorance: An investigation into corruption, immigration and the state," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    57. Goretzki, Lukas & Reuter, Marek & Sandberg, Joanna & Thulin, Gabriella, 2022. "Making sense of employee satisfaction measurement – A technological frames of reference perspective," The British Accounting Review, Elsevier, vol. 54(1).
    58. O’Leary, Susan, 2017. "Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 21-41.
    59. Pfister, Jan A. & Jack, Sarah L. & Darwin, Solomon N., 2017. "Strategizing open innovation: How middle managers work with performance indicators," Scandinavian Journal of Management, Elsevier, vol. 33(3), pages 139-150.
    60. Lukka, Kari & Becker, Albrecht, 2023. "The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    61. Goretzki, Lukas & Messner, Martin, 2019. "Backstage and frontstage interactions in management accountants' identity work," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 1-20.
    62. Gray, Rob & Milne, Markus J., 2015. "It's not what you do, it's the way that you do it? Of method and madness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 51-66.
    63. Lukka, Kari, 2014. "Exploring the possibilities for causal explanation in interpretive research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 559-566.
    64. Sameh Ammar & Nader Elsayed, 2024. "Unfolding BP's reframe through reform strategies for politically connected governance practice and geopolitical disruptions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 4251-4275, December.
    65. Klarissa Lueg & Rainer Lueg, 2021. "Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1785-1800, November.
    66. Klein Jr., Vitor Hugo & Reilley, Jacob T., 2024. "The temporal dynamics of enterprise risk management," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    67. Martin R. W. Hiebl & Barbara Mayrleitner, 2019. "Professionalization of management accounting in family firms: the impact of family members," Review of Managerial Science, Springer, vol. 13(5), pages 1037-1068, November.
    68. Pankaj Kumar Baag & Kavitha P, 2017. "Philosophies and tradition of accounting research," Working papers 260, Indian Institute of Management Kozhikode.
    69. Zbyslaw Dobrowolski & Jozef Ledzianowski & Monika Dobrowolska, 2021. "Towards to Agile Management Control Systems at the University: Preliminary Research," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 1220-1229.
    70. Chua, Wai Fong & Fiedler, Tanya & Boedker, Christina, 2024. "Projecting, infrastructuring and calculating: From an In vitro to an In vivo carbon market," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    71. Eeva‐Mari Ihantola & Lili‐Anne Kihn, 2011. "Threats to validity and reliability in mixed methods accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 39-58, April.
    72. Goncharenko, Galina, 2023. "In the spotlight: Rethinking NGO accountability in the #MeToo era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    73. Banerjee, Anup & Carlsson-Wall, Martin & Nordqvist, Mattias, 2024. "Hybrid board governance: Exploring the challenges in implementing social impact measurements," The British Accounting Review, Elsevier, vol. 56(5).
    74. Zbysław Dobrowolski, 2021. "Internet of Things and Other E-Solutions in Supply Chain Management May Generate Threats in the Energy Sector—The Quest for Preventive Measures," Energies, MDPI, vol. 14(17), pages 1-11, August.

  15. Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko, 2008. "Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 267-291.

    Cited by:

    1. M. Frigotto & Graziano Coller & Paolo Collini, 2013. "The Strategy and Management Control Systems relationship as emerging dynamic process," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 631-656, August.
    2. Alles, Michael, 2018. "Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 58-74.
    3. Marie-Anne Verdier & Jennifer Boutant Lapeyre, 2021. "The myth of workforce reduction efficiency: The performativity of accounting language," Post-Print hal-03651409, HAL.
    4. Ahrens, Thomas & Becker, Albrecht & Burns, John & Chapman, Christopher S. & Granlund, Markus & Habersam, Michael & Hansen, Allan & Khalifa, Rihab & Malmi, Teemu & Mennicken, Andrea & Mikes, Anette & P, 2008. "The future of interpretive accounting research—A polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 840-866.
    5. Henri Teittinen & Jukka Pellinen & Marko Järvenpää, 2023. "Perceptions of Management Control in Post-acquisition Integration Context Through Sense-making: An Interpretive Case Study," South Asian Journal of Business and Management Cases, , vol. 12(2), pages 222-236, August.
    6. Sven Modell & Christopher Humphrey, 2008. "Balancing acts in qualitative accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(2), pages 92-100, June.
    7. Sinikka Moilanen, 2008. "The role of accounting in the management control system: a case study of a family‐led firm," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(3), pages 165-183, October.
    8. Henri Teittinen & Janina Männikkö, 2022. "Case-Mix Accounting System Design in Social and Health Care Sector - The Mechanisms of Hybridization," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(3), pages 49-69.
    9. Collin, Sven-Olof Yrjö & Tagesson, Torbjörn & Andersson, Anette & Cato, Joosefin & Hansson, Karin, 2009. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 141-174.
    10. Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    11. Juhani Vaivio, 2008. "Qualitative management accounting research: rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(1), pages 64-86, March.
    12. Stergiou, Konstantinos & Ashraf, Junaid & Uddin, Shahzad, 2013. "The role of structure and agency in management accounting control change of a family owned firm: A Greek case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 62-73.
    13. Ivo De Loo & Alan Lowe, 2011. "Mixed methods research: don't – “just do it”," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 22-38, April.
    14. Lennon, Niels Joseph, 2019. "Responsibility accounting, managerial action and ‘a counter-ability’: Relating the physical and virtual spaces of decision-making," Scandinavian Journal of Management, Elsevier, vol. 35(3).
    15. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    16. Modell, Sven, 2017. "Critical realist accounting research: In search of its emancipatory potential," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 20-35.
    17. Modell, Sven & Vinnari, Eija & Lukka, Kari, 2017. "On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 62-78.
    18. Mahmoud Elmarzouky & Khaled Hussainey & Tarek Abdelfattah, 2022. "Do Key Audit Matters Signal Corporate Bankruptcy?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(3), pages 315-334, September.
    19. Tiina Henttu-Aho & Janne J�rvinen, 2013. "A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective," European Accounting Review, Taylor & Francis Journals, vol. 22(4), pages 765-785, December.
    20. Larissa von Alberti‐Alhtaybat & Khaldoon Al‐Htaybat, 2010. "Qualitative accounting research: an account of Glaser's grounded theory," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(2), pages 208-226, June.
    21. Bruce Gurd, 2008. "Remaining consistent with method? An analysis of grounded theory research in accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(2), pages 122-138, June.
    22. Antti Rautiainen, 2010. "Contending legitimations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 373-391, March.
    23. Vinnari, Eija & Dillard, Jesse, 2016. "(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 25-44.
    24. Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko, 2008. "No premature closures of debates, please: A response to Ahrens," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 298-301.
    25. Granlund, Markus & Lukka, Kari, 2017. "Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 63-80.
    26. Beata Zyznarska-Dworczak, 2018. "The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries," Sustainability, MDPI, vol. 10(5), pages 1-21, May.
    27. Olle Westin & Hanno Roberts, 2010. "Interventionist research – the puberty years: an introduction to the special issue," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 5-12, April.
    28. Hanna Silvola, 2008. "Design of MACS in growth and revival stages of the organizational life‐cycle," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(1), pages 27-47, March.
    29. Lukka, Kari, 2014. "Exploring the possibilities for causal explanation in interpretive research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 559-566.
    30. Pankaj Kumar Baag & Kavitha P, 2017. "Philosophies and tradition of accounting research," Working papers 260, Indian Institute of Management Kozhikode.
    31. Lukka, Kari & Modell, Sven, 2010. "Validation in interpretive management accounting research," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 462-477, May.

  16. Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko, 2008. "No premature closures of debates, please: A response to Ahrens," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 298-301.

    Cited by:

    1. Pimentel, Erica & Cho, Charles & Bothello, Joel, 2022. "The blind spots of interdisciplinarity in addressing grand challenges," MPRA Paper 114562, University Library of Munich, Germany.
    2. Juhani Vaivio, 2008. "Qualitative management accounting research: rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(1), pages 64-86, March.
    3. Olle Westin & Hanno Roberts, 2010. "Interventionist research – the puberty years: an introduction to the special issue," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 5-12, April.
    4. Pimentel, Erica & Cho, Charles H. & Bothello, Joel, 2023. "The blind spots of interdisciplinarity in addressing grand challenges," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    5. Goddard, Andrew, 2010. "Contemporary public sector accounting research – An international comparison of journal papers," The British Accounting Review, Elsevier, vol. 42(2), pages 75-87.
    6. Ali M. Elharidy & Brian Nicholson & Robert W. Scapens, 2008. "Using grounded theory in interpretive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(2), pages 139-155, June.
    7. Lukka, Kari & Modell, Sven, 2010. "Validation in interpretive management accounting research," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 462-477, May.

  17. Kari Lukka & Jan Mouritsen, 2002. "Homogeneity or heterogeneity of research in management accounting?," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 805-811.

    Cited by:

    1. Ildikó Réka CARDOS & Stefan PETE, 2011. "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, vol. 32(1(41)), pages 151-168, June.
    2. Jana Fibírová, 2008. "The Competitive Advantage of Management Accounting [Konkurenční výhoda manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(2), pages 78-90.
    3. Mary A. Malina & Hanne S.O. Nørreklit & Frank H. Selto, 2011. "Lessons learned: advantages and disadvantages of mixed method research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 59-71, April.
    4. Edouard Novatorov, 2018. "Toward improving the quality of empirical public and nonprofit research: advocating for a pluralist methodological approach," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 15(1), pages 67-86, March.
    5. Ahrens, Thomas & Becker, Albrecht & Burns, John & Chapman, Christopher S. & Granlund, Markus & Habersam, Michael & Hansen, Allan & Khalifa, Rihab & Malmi, Teemu & Mennicken, Andrea & Mikes, Anette & P, 2008. "The future of interpretive accounting research—A polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 840-866.
    6. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
    7. Carolyn Stringer, 2007. "Empirical performance management research: observations fromAOSandMAR," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 4(2), pages 92-114, June.
    8. Collin, Sven-Olof Yrjö & Tagesson, Torbjörn & Andersson, Anette & Cato, Joosefin & Hansson, Karin, 2009. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 141-174.
    9. Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    10. Palea, Vera, 2017. "Whither accounting research? A European view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 59-73.
    11. Modell, Sven & Vinnari, Eija & Lukka, Kari, 2017. "On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 62-78.
    12. Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    13. Halabi, Hussein & Alshehabi, Ahmad & Wood, Geoffrey & Khan, Zaheer & Afrifa, Godfred, 2021. "The impact of international diversification on credit scores: Evidence from the UK," International Business Review, Elsevier, vol. 30(6).
    14. João Lunkes Rogério & Ripoll Feliu Vicente M. & Silva Da Rosa Fabricia, 2012. "Pesquisa científica em contabilidade gerencial: estudo comparativo entre Espanha e Brasil," Contaduría y Administración, Accounting and Management, vol. 57(2), pages 159-184, abril-jun.
    15. Amanda Curry, 2019. "Across the great divide: a literature review of management accounting and operations management at the shop floor," Management Review Quarterly, Springer, vol. 69(1), pages 75-119, February.
    16. Allan Hansen, 2011. "Relating performative and ostensive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 108-138, June.
    17. Liew, Angela, 2019. "Enhancing and enabling management control systems through information technology: The essential roles of internal transparency and global transparency," International Journal of Accounting Information Systems, Elsevier, vol. 33(C), pages 16-31.
    18. Palea, Vera, 2015. "Journal Rankings and the Sustainability of Diversity in Accounting Research," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201546, University of Turin.
    19. Liew, Angela, 2015. "The use of technology-structured management controls: changes in senior management’s decision-making behaviours," International Journal of Accounting Information Systems, Elsevier, vol. 17(C), pages 37-64.
    20. van Veen-Dirks, Paula, 2005. "Management control and the production environment: A review," International Journal of Production Economics, Elsevier, vol. 93(1), pages 263-272, January.
    21. PETE Stefan & CARDOS Ildiko Reka, 2010. "A Managerial And Cost Accounting Approach Of Customer Profitability Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 570-576, July.

  18. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.

    Cited by:

    1. Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 123-155., March.
    2. Ildikó Réka CARDOS & Stefan PETE, 2011. "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, vol. 32(1(41)), pages 151-168, June.
    3. Drury, Colin & Tayles, Mike, 2005. "Explicating the design of overhead absorption procedures in UK organizations," The British Accounting Review, Elsevier, vol. 37(1), pages 47-84.
    4. Eric Maton & Dragos Zelinschi, 2012. "La Diffusion Des Innovations Manageriales En Controle De Gestion, Une Approche Rhetorique," Post-Print hal-00691178, HAL.
    5. Charles H. Cho & Tiphaine Jérôme & Jonathan Maurice, 2022. "Assessing the impact of environmental accounting research: evidence from citation and journal data," Post-Print hal-03770661, HAL.
    6. Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
    7. Christensen, Mark & Skærbæk, Peter, 2010. "Consultancy outputs and the purification of accounting technologies," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 524-545, July.
    8. Zelinschi Dragoş, 2009. "Genèse Et Évolutions D'Une Innovation : La Méthode Abc," Post-Print halshs-00460128, HAL.
    9. Trond Bjørnenak & Falconer Mitchell, 2002. "The development of activity-based costing journal literature, 1987-2000," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 481-508.
    10. Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.
    11. Vassili Joannides, 2011. "Influences de la pré-connaissance sur le design de la recherche:le cas des liens entre comptabilité et gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 14(4), pages 91-127, December.
    12. Alawattage, Chandana, 2011. "The calculative reproduction of social structures – The field of gem mining in Sri Lanka," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 1-19.
    13. Brandau, Michael & Endenich, Christoph & Trapp, Rouven & Hoffjan, Andreas, 2013. "Institutional drivers of conformity – Evidence for management accounting from Brazil and Germany," International Business Review, Elsevier, vol. 22(2), pages 466-479.
    14. Rowe, Casey & Shields, Michael D. & Birnberg, Jacob G., 2012. "Hardening soft accounting information: Games for planning organizational change," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 260-279.
    15. Teemu Malmi & Markus Granlund, 2009. "Agreeing on Problems, Where are the Solutions? A Reply to Quattrone," European Accounting Review, Taylor & Francis Journals, vol. 18(3), pages 631-639.
    16. Zouhair Djerbi & Samir Ayoub, 2011. "Le modèle ABC face aux mutations des fonctions opérationnelles," Post-Print hal-00650600, HAL.
    17. S. Hooz E & L. Vermeire & W. Bruggeman, 2009. "A risk analysis approach for time equation-based costing," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/556, Ghent University, Faculty of Economics and Business Administration.
    18. Rodney Coyte & Martin Messner & Shan Zhou, 2022. "The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3147-3188, September.

  19. Granlund, Markus & Lukka, Kari & Mouritsen, Jan, 1998. "Institutionalised Justification Of Corporate Action: Internationalisation And The Eu In Corporate Reports," Scandinavian Journal of Management, Elsevier, vol. 14(4), pages 433-458, December.

    Cited by:

    1. Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
    2. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    3. W. Aerts, 2001. "Inertia in the attributional content of annual accounting narratives," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 3-32.
    4. Collin, Sven-Olof Yrjö & Tagesson, Torbjörn & Andersson, Anette & Cato, Joosefin & Hansson, Karin, 2009. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 141-174.
    5. Granlund, Markus, 2011. "Extending AIS research to management accounting and control issues: A research note," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 3-19.

  20. Lukka, K., 1998. "Total accounting in action: reflections on sten jonsson's accounting for improvement," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 333-342, April.

    Cited by:

    1. Ulf Johanson & Maria Mårtensson & Matti Skoog, 2001. "Measuring to understand intangible performance drivers," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 407-437.
    2. Tuomas Korhonen & Teemu Laine & Petri Suomala, 2013. "Understanding performance measurement dynamism: a case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 35-58, February.
    3. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
    4. Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.

  21. Lukka, Kari & Kasanen, Eero, 1996. "Is accounting a global or a local discipline? evidence from major research journals," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 755-773.

    Cited by:

    1. Anne Loft & Ann Jorissen & Peter Walton, 2002. "From newsletter to academic journal: creating the European Accounting Review," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 43-75.
    2. Jeff Everett, 2007. "Ethics Education and the Role of the Symbolic Market," Journal of Business Ethics, Springer, vol. 76(3), pages 253-267, December.
    3. Endenich, Christoph & Trapp, Rouven, 2018. "Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 4-23.
    4. Dillard, Jesse, 2008. "A political base of a polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 894-900.
    5. Dixon, Keith, 2013. "Growth and dispersion of accounting research about New Zealand before and during a National Research Assessment Exercise: Five decades of academic journals bibliometrics," MPRA Paper 51100, University Library of Munich, Germany.
    6. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
    7. José Alonso Borba & Fernando Dal-Ri Murcia, 2006. "Opportunities for Research and Publication in Accounting: A Preliminary Study on Academic Journals Published in English and Available at the CAPES’s Basis," Brazilian Business Review, Fucape Business School, vol. 3(1), pages 86-101, January.
    8. Beattie, Vivien, 2005. "Moving the financial accounting research front forward: the UK contribution," The British Accounting Review, Elsevier, vol. 37(1), pages 85-114.
    9. Brooks, Chris & Fenton, Evelyn & Schopohl, Lisa & Walker, James, 2019. "Why does research in finance have so little impact?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 24-52.
    10. Andrikopoulos, Andreas & Kostaris, Konstantinos, 2017. "Collaboration networks in accounting research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 1-9.
    11. Michael John Jones & Roydon Roberts, 2005. "International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5‐6), pages 1107-1140, June.
    12. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.
    13. Thomas Lange, 2006. "The Imprecise Science of Evaluating Scholarly Performance," Evaluation Review, , vol. 30(4), pages 505-532, August.
    14. Wolfgang Ballwieser, 2019. "Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und Lücken [Reflections on Theory and Practice of Financial Reporting: Challenges, Scientific Findings, and Gaps]," Schmalenbach Journal of Business Research, Springer, vol. 71(2), pages 169-211, July.
    15. David Cooper, 2002. "The Doctoral Colloquium of the EAA and European research traditions," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 77-81.
    16. Merchant, Kenneth A. & Van der Stede, Wim A. & Zheng, Liu, 2003. "Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 251-286.
    17. Fogarty, Timothy J. & Jonas, Gregory A., 2010. "The hand that rocks the cradle: Disciplinary socialization at the American Accounting Association's Doctoral Consortium," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 303-317.
    18. Carmona, Salvador & Gutiérrez, Isabel, 1998. "Vogues in management accounting research," DEE - Working Papers. Business Economics. WB 6545, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    19. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer pour la prise en compte des paramètres de conception dans la recherche sur les innovations en comptabilité de gestion," Post-Print halshs-00582782, HAL.
    20. Charles H. Cho & Tiphaine Jérôme & Jonathan Maurice, 2022. "Assessing the impact of environmental accounting research: evidence from citation and journal data," Post-Print hal-03770661, HAL.
    21. Young, Joni J., 2015. "(En)gendering sustainability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 67-75.
    22. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
    23. Mirja Meyborg & Axel Schaffer, 2014. "Regional and global collaborations for knowledge in German academia," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 34(2), pages 157-176, October.
    24. Salvador Carmona, 2002. "History matters: lessons from twenty-five years of the European Accounting Association," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 9-32.
    25. Anne-Wil Harzing & Isabel Metz, 2013. "Practicing what We Preach," Management International Review, Springer, vol. 53(2), pages 169-187, April.
    26. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    27. Edwards, John Richard & Dean, Graeme & Clarke, Frank & Wolnizer, Peter, 2013. "Accounting academic elites: The tale of ARIA," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 365-381.
    28. Trond Bjørnenak & Falconer Mitchell, 2002. "The development of activity-based costing journal literature, 1987-2000," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 481-508.
    29. Reiter, Sara Ann & Williams, Paul F., 2002. "The structure and progressivity of accounting research: the crisis in the academy revisited," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 575-607, August.
    30. David J. Rapp & Michael Olbrich & Florian Follert, 2019. "Zur Internationalisierung der Rechnungswesenforschung im deutschen Sprachraum – eine Analyse von AAA- und EAA-Jahreskonferenzen 1998–2015 [On the Internationalization of Accounting Research in the German-speaking World—an Analysis of AAA and EAA A," Schmalenbach Journal of Business Research, Springer, vol. 71(1), pages 79-105, March.
    31. Salvador Carmona & Isabel Gutierrez & Macario Camara, 1999. "A profile of European accounting research: evidence from leading research journals," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 463-480.
    32. Salvador Carmona & Luca Zan, 2002. "Special Section: Mapping variety in the history of accounting and management practices," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 291-304.
    33. Peter Walton, 2008. "European Accounting Research -- A Comment," Accounting in Europe, Taylor & Francis Journals, vol. 5(1), pages 1-13, June.
    34. Lowe, Alan & Locke, Joanne, 2006. "Constructing an ‘efficient frontier’ of accounting journal quality," The British Accounting Review, Elsevier, vol. 38(3), pages 321-341.
    35. Alan Goodacre & Clive Gaunt & Darren Henry, 2021. "Publication records of Australian accounting and finance faculty promoted to full professor, set within an international context," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3089-3133, June.
    36. Hussain, Simon, 2010. "Accounting journals and the ABS quality ratings," The British Accounting Review, Elsevier, vol. 42(1), pages 1-16.
    37. Bernard Raffournier & Alain Schatt, 2009. "Is European accounting research fairly reflected in academic journals? An investigation of possible non-mainstream and language barrier biases," Working Papers CREGO 1090301, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    38. Christoph Pelger & Markus Grottke, 2017. "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, vol. 10(2), pages 307-336, October.
    39. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    40. Vivien Beattie & Elizabeth Davie, 2006. "Theoretical studies of the historical development of the accounting discipline: A review and evidence," Accounting History Review, Taylor & Francis Journals, vol. 16(1), pages 1-25.
    41. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
    42. Wilkinson, Brett R. & Durden, Chris H., 2015. "Inducing structural change in academic accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 23-36.
    43. Humphrey, Christopher & Gendron, Yves, 2015. "What is going on? The sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 47-66.
    44. Apostolos Ballas & Vasilis Theoharakis, 2003. "Exploring Diversity in Accounting through Faculty Journal Perceptions," Contemporary Accounting Research, John Wiley & Sons, vol. 20(4), pages 619-644, December.
    45. Alnoor Bhimani, 1998. "Knowledge, motivation and accounting form: an historical exploration," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 1-30.
    46. Lyudmyla Shkulipa, 2021. "Evaluation of accounting journals by coverage of accounting topics in 2018–2019," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(9), pages 7251-7327, September.
    47. Vivien Beattie & Alan Goodacre, 2006. "A new method for ranking academic journals in accounting and finance," Accounting and Business Research, Taylor & Francis Journals, vol. 36(2), pages 65-91.
    48. Donthu, Naveen & Reinartz, Werner & Kumar, Satish & Pattnaik, Debidutta, 2021. "A retrospective review of the first 35 years of the International Journal of Research in Marketing," International Journal of Research in Marketing, Elsevier, vol. 38(1), pages 232-269.
    49. Meyer, Matthias & Waldkirch, Rüdiger W. & Duscher, Irina & Just, Alexander, 2018. "Drivers of citations: An analysis of publications in “top” accounting journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 24-46.
    50. Everett, Jeff, 2008. "Editorial proximity equals publication success: A function of rational self-interest or good-faith economy?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1149-1176.
    51. Brown, Rhoda & Jones, Michael, 2015. "Mapping and exploring the topography of contemporary financial accounting research," The British Accounting Review, Elsevier, vol. 47(3), pages 237-261.
    52. Casanueva, Cristóbal & Larrinaga, Carlos, 2013. "The (uncertain) invisible college of Spanish accounting scholars," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 19-31.
    53. Marit Terese Balstad & Terje Berg, 2020. "A long-term bibliometric analysis of journals influencing management accounting and control research," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(4), pages 357-380, February.
    54. Steven Maijoor & Roger Meuwissen & Luc Quadackers, 2000. "The effects of national institutions on audit research: evidence from Europe and North America," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 569-587.
    55. Christoph Endenich & Rouven Trapp, 2016. "Cooperation for Publication? An Analysis of Co-authorship Patterns in Leading Accounting Journals," European Accounting Review, Taylor & Francis Journals, vol. 25(3), pages 613-633, September.
    56. Brooks, Chris & Schopohl, Lisa & Walker, James T., 2023. "Comparing perceptions of the impact of journal rankings between fields," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    57. Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 170-203, February.
    58. d'Arcy, Anne, 2001. "Accounting classification and the international harmonisation debate -- an empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 327-349.

  22. Kari Lukka & Markus Granlund, 1996. "Cost accounting in Finland: current practice and trends of development," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 1-28.

    Cited by:

    1. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
    2. John Brierley & Christopher Cowton & Colin Drury, 2001. "Research into product costing practice: a European perspective," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 215-256.
    3. Zounta, Stella & Bekiaris, Michail G., 2009. "Cost-based Management and Decision Making in Greek Luxury Hotels," MPRA Paper 25459, University Library of Munich, Germany, revised 27 Aug 2009.
    4. Olivier de La Villarmois & Yves Levant, 2010. "La mise en place et l'utilisation de la méthode UVA : une comparaison de deux enquêtes réalisées en 2001 et 2009," Post-Print hal-00476984, HAL.
    5. Shekerta Aliu, 2023. "Do electric and gas utilities use regulatory information for decision-making and control? An exploratory study from Italy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 37-64.
    6. Maurice Gosselin, 2000. "Influence de la stratégie sur l'adoption et la mise en oeuvre d'une comptabilité par activités," Revue Finance Contrôle Stratégie, revues.org, vol. 3(4), pages 37-56, December.
    7. Prem Lal Joshi & Wayne G. Bremser & Ashutosh Deshmukh & Rajesh Kumar, 2011. "Diffusion of Management Accounting Practices in Gulf Cooperation Council Countries," Accounting Perspectives, John Wiley & Sons, vol. 10(1), pages 23-53, March.
    8. Evdokia I. Tsifora & Prodromos D. Chatzoglou, 2016. "Exploring the effects of firm and product characteristics on cost system’s features," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 93-116.
    9. Cinquini, Lino & Collini, Paolo & Marelli, Alessandro & Tenucci, Andrea, 2008. "An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)," MPRA Paper 10911, University Library of Munich, Germany.
    10. Drury, Colin & Tayles, Mike, 2006. "Profitability analysis in UK organizations: An exploratory study," The British Accounting Review, Elsevier, vol. 38(4), pages 405-425.
    11. Pavlatos, Odysseas & Kostakis, Hara, 2015. "Management accounting practices before and during economic crisis: Evidence from Greece," Advances in accounting, Elsevier, vol. 31(1), pages 150-164.
    12. Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.
    13. Alexander Himme, 2012. "Critical success factors of strategic cost reduction," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 183-210, December.
    14. Toomas Haldma & Kertu Laats, 2002. "Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 13, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    15. Tarek Chanegrih, 2008. "Applying a typology of management accounting change: A research note," Post-Print hal-02364761, HAL.
    16. Tarek Chanegrih, 2008. "Les changements dans les outils de contrôle de gestion : une analyse comparative," Post-Print halshs-00522461, HAL.
    17. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2015. "Change in the relevance of cost information and costing systems: evidence from two Italian surveys," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 557-587, August.
    18. Tarek Chanegrih, 2010. "Les changements en contrôle de gestion - quelle nature et quelles finalités?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 5-32, March.
    19. Gerdin, Jonas, 2005. "Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 99-126, February.
    20. Hanen Moalla, 2006. "La diffusion de la méthode ABC en Tunisie," Post-Print halshs-00548107, HAL.
    21. Evdokia I. Tsifora & Prodromos D. Chatzoglou, 2016. "The evolution of costing during the period 1985-2015: Progress or inactivity?," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 9(2), pages 7-17, June.
    22. Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2019. "L?adozione dell?Activity-Based Costing nelle PMI: analisi di un caso," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 97-122.

  23. Kari Lukka & Eero Kasanen, 1995. "The problem of generalizability: anecdotes and evidence in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 8(5), pages 71-90, December.

    Cited by:

    1. Kraus, Kalle & Mikes, Anette & Véliz, Carissa, 2024. "Bringing morality back in: Accounting as moral interlocutor in reflective equilibrium processes," Accounting, Organizations and Society, Elsevier, vol. 113(C).
    2. Muñoz Justin R., 2025. "Frugality Can Be Central to Product Success: A View of Frugal Innovation, Perceived Value, and Purchase Intention," Review of Marketing Science, De Gruyter, vol. 23(1), pages 355-389.

  24. Lukka, Kari, 1988. "Budgetary biasing in organizations: Theoretical framework and empirical evidence," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 281-301, April.

    Cited by:

    1. Nace Magner & Robert Welker & Terry Campbell, 1996. "Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework," Accounting and Business Research, Taylor & Francis Journals, vol. 27(1), pages 41-50.
    2. Norman T. Sheehan, 2008. "Enticing Employees to Lie: Using Role Play to Understand and Mitigate Unintended Consequences of Budgeting," Accounting Perspectives, John Wiley & Sons, vol. 7(2), pages 165-172, May.
    3. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
    4. Shields, Michael D. & Deng, F. Johnny & Kato, Yutaka, 2000. "The design and effects of control systems: tests of direct- and indirect-effects models," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 185-202, February.
    5. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    6. Lukas Goretzki & Kari Lukka & Martin Messner, 2018. "Controllers’ use of informational tactics," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 700-726, September.
    7. Simon Grima & Alan Grima & Eleftherios Thalassinos & Sharon Seychell & Jonathan V. Spiteri, 2017. "Theoretical Models for Sport Participation: Literature Review," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 94-116.
    8. Shu, Wei & Chen, Ying & Chen, Xuejiao, 2023. "Information technology empowerment and corporate budget control: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 82(C).
    9. Fauré, Bertrand & Rouleau, Linda, 2011. "The strategic competence of accountants and middle managers in budget making," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 167-182, April.
    10. Davila, Tony & Wouters, Marc, 2005. "Managing budget emphasis through the explicit design of conditional budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 587-608.
    11. Rustam Effendi, 2017. "Influence on Local Government Performance: Budget Participatory, Budget Control and Organizational Structure Working Procedures of Dysfunctional Behavior," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 580-593.
    12. Glaser, Markus & Lopez-de-Silanes, Florencio & Sautner, Zacharias, 2010. "Opening the Black Box: Internal Capital Markets and Managerial Power," MPRA Paper 28488, University Library of Munich, Germany.
    13. Jordan, Silvia & Messner, Martin, 2012. "Enabling control and the problem of incomplete performance indicators," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 544-564.
    14. Nouri, H. & Parker, R. J., 1998. "The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 467-483.
    15. Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko, 2008. "Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 267-291.
    16. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
    17. Nikolaos Theriou & Vassilis Aggelidis, 2014. "Management Accounting Systems, Top Management Team’s Risk Characteristics and Their Effect on Strategic Change," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-38.
    18. Cheok Mui Yee & Edward Wong Sek Khin & Kamisah Ismail, 2018. "Determinants of employees’ psychological ownership on budgetary slack," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 122-122, February.
    19. Webb, R. Alan, 2002. "The impact of reputation and variance investigations on the creation of budget slack," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 361-378.
    20. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
    21. Domenico Raucci & Manuela Paolini, 2022. "Informazioni budgetarie e prospettive di Behavioral Management Accounting nelle aziende sanitarie pubbliche italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 117-139.
    22. Langevin, Pascal & Mendoza, Carla, 2013. "How can management control system fairness reduce managers’ unethical behaviours?," European Management Journal, Elsevier, vol. 31(3), pages 209-222.
    23. Arnold, Markus & Artz, Martin, 2019. "The use of a single budget or separate budgets for planning and performance evaluation," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 50-67.
    24. Pascal Langevin & Gérald Naro, 2003. "Controle Et Comportements : Une Revue De La Litterature Anglo-Saxonne," Post-Print halshs-00582794, HAL.
    25. Tuan Zainun Tuan Mat* & Nur Shahirah Adilah Mohd Sairazi & Fadzlina Mohd Fahmi & Sharifah Nazatul Faiza Syed Mustapha Nazri & Sharina Tajul Urus, 2018. "Determinants of Budgetary Slack Creation: A Study in Malaysian Local Authorities," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 1040-1050:5.
    26. Lukka, Kari, 2014. "Exploring the possibilities for causal explanation in interpretive research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 559-566.
    27. Uzoechi Nwagbara, 2012. "Beyond The Allure Of Budgeting: Assessing The Suitability Of Budget For Organisational Performance In The 21st Century," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 5(1), pages 78-90, June.
    28. Van der Stede, Wim A., 2000. "The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 609-622, August.
    29. Löning, Hélène & Besson, M. & Mendoza, Carla, 2008. "Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers," HEC Research Papers Series 897, HEC Paris.
    30. Wiersma, Eelke, 2017. "How and when do firms translate slack into better performance?," The British Accounting Review, Elsevier, vol. 49(5), pages 445-459.
    31. Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.
    32. manuela S. Macinati & Marco G. Rizzo & Gianluca D'Agostino, 2014. "Partecipazione al processo di budget, accuratezza e utilit? delle informazioni di budget e performance. I risultati di un caso studi," MECOSAN, FrancoAngeli Editore, vol. 2014(92), pages 55-75.

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