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Accounting and Strategising: A Case Study from New Product Development
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- Botzem, Sebastian & Dobusch, Leonhard, 2017. "Financialization as strategy: Accounting for inter-organizational value creation in the European real estate industry," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 31-43.
- Marie KUBANKOVA & Miroslav HAJEK & Alena VOTAVOVA, 2016. "Environmental and social value of agriculture innovation," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(3), pages 101-112.
- Chammassian, Raffi Gabriel & Sabatier, Valerie, 2020. "The role of costs in business model design for early-stage technology startups," Technological Forecasting and Social Change, Elsevier, vol. 157(C).
- 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.
- Rúben Silva Barros & Ana Maria Dias Simões da Costa Ferreira, 2023. "Management control systems and innovation: a case study grounded in institutional theory," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 109-133, March.
- Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2020. "Servitization strategy as a roadmap for the accounting machine," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(3), pages 587-622, September.
- Franco Cescon & Andrea Garlatti, 2020. "Costing to support strategies for product development. An empirical study of large international companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 127-149.
- Avagyan, Vardan & Camacho, Nuno & Van der Stede, Wim A. & Stremersch, Stefan, 2022. "Financial projections in innovation selection: The role of scenario presentation, expertise, and risk," International Journal of Research in Marketing, Elsevier, vol. 39(3), pages 907-926.
- Crvelin, David & Becker, Albrecht, 2020. "‘The spirits that we summoned’: A study on how the ‘governed’ make accounting their own in the context of market-making programs in Nepal," Accounting, Organizations and Society, Elsevier, vol. 81(C).
- Timur Pasch, 2019. "Strategy and innovation: the mediating role of management accountants and management accounting systems’ use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 213-246, July.
- Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2018. "Constructing servitization strategies. Accounting information in supporting NPD processes," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2 Suppl.), pages 53-81.
- Lino Cinquini & Cristina Campanale & Alessandro Marelli & Sara Giovanna Mauro & Andrea Tenucci, 2020. "La misurazione di costi e performance nei La misurazione di costi e performance nei modelli di business orientati ai servizi: una ricerca esplorativa modelli di business orientati ai servizi: una rice," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 59-85.
- Antonio Leotta, 2015. "Capitalizing and controlling development projects as joint translations. The mediating role of the information technology," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 101-134.
- Müller-Stewens, Benedikt & Widener, Sally K. & Möller, Klaus & Steinmann, Jan-Christoph, 2020. "The role of diagnostic and interactive control uses in innovation," Accounting, Organizations and Society, Elsevier, vol. 80(C).
- Roberts, John, 2018. "Managing only with transparency: The strategic functions of ignorance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 53-60.
- Nurfarahin M. Haridan & Ahmad F. S. Hassan & Yusuf Karbhari, 2018. "Governance, religious assurance and Islamic banks: Do Shariah boards effectively serve?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 1015-1043, December.
- 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.
- Emmi Tervala & Teemu Laine & Tuomas Korhonen & Petri Suomala, 2017. "The role of financial control in new product development: empirical insights into project managers’ experiences," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 81-106, February.
- Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
- Paolo Collini & Maria Laura Frigotto, 2013. "Management Control Systems for exploration? A paradox and a challenge for research," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(1), pages 27-44.
- Reusen, Evelien & Stouthuysen, Kristof, 2020. "Trust transfer and partner selection in interfirm relationships," Accounting, Organizations and Society, Elsevier, vol. 81(C).
- Oleh Pasko, 2017. "Impact of Calculative Practices on Innovation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 66-74, December.
- Antonopoulou, Katerina & Begkos, Christos, 2020. "Strategizing for digital innovations: Value propositions for transcending market boundaries," Technological Forecasting and Social Change, Elsevier, vol. 156(C).
- Eva Lövstål & Anne-Marie Jontoft, 2017. "Tensions at the intersection of management control and innovation: a literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 41-79, February.
- 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.
- Lee, Chia-Ling & Wang, Wen-Ying, 2020. "Strategy, accountants’ activities and new product development performance," Advances in accounting, Elsevier, vol. 50(C).
- Laura Girella & Roberto Tizzano & Elisa Rita Ferrari, 2019. "Concepts travelling across disciplinary fields: the case of the business model," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 373-402, June.
- Yu, Lichen & Mouritsen, Jan, 2020. "Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’," Accounting, Organizations and Society, Elsevier, vol. 84(C).
- François Meyssonnier, 2015. "Les dispositifs de pilotage de la performance en environnement innovant et incertain : étude comparative de huit startups," Working Papers hal-01147206, HAL.
- 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).
- Bedford, David S. & Bisbe, Josep & Sweeney, Breda, 2019. "Performance measurement systems as generators of cognitive conflict in ambidextrous firms," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 21-37.
- O’Leary, Susan & Smith, David, 2020. "Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations," Accounting, Organizations and Society, Elsevier, vol. 85(C).
- Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
- Avagyan, Vardan & Camacho, Nuno & Van der Stede, Wim A. & Stremersch, Stefan, 2022. "Financial projections in innovation selection: the role of scenario presentation, expertise, and risk," LSE Research Online Documents on Economics 112474, London School of Economics and Political Science, LSE Library.
- 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.
- Samir El Baz & Frédéric Gautier, 2016. "Budgeting « as practice » in a public agency [Le budget « as practice » dans une agence publique]," Post-Print hal-01900507, HAL.
- Marie Kubáňková & Jaroslava Hyršlová, 2014. "Life Cycle Perspective of R&D Investment Management: Case Study Approach," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(3), pages 4-24.
- Masquefa, Bertrand & Gallhofer, Sonja & Haslam, Jim, 2017. "Developing appreciation of micro-organizational processes of accounting change and indicating pathways to more ‘Enabling Accounting’ in a micro-organizational domain of research and development," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 59-82.
- Thambar, Paul J. & Brown, David A. & Sivabalan, Prabhu, 2019. "Managing systemic uncertainty: The role of industry-level management controls and hybrids," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.
- Mohamed Toukabri & Maher Toukabri, 2023. "Football Industry Accounting as a Social and Organizational Practice: from the Implementation of the CSR Process to Integrated Reporting," Systemic Practice and Action Research, Springer, vol. 36(5), pages 725-753, October.
- Palermo, Tommaso & Power, Michael & Ashby, Simon, 2022. "How accounting ends: self-undermining repetition in accounting lifecycles," LSE Research Online Documents on Economics 115278, London School of Economics and Political Science, LSE Library.
- 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.
- 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.
- Henri, Jean-François & Wouters, Marc, 2020. "Interdependence of management control practices for product innovation: The influence of environmental unpredictability," Accounting, Organizations and Society, Elsevier, vol. 86(C).
- Ericson, Mona, 2014. "On the dynamics of fluidity and open-endedness of strategy process toward a strategy-as-practicing conceptualization," Scandinavian Journal of Management, Elsevier, vol. 30(1), pages 1-15.
- Bui, Binh & Cordery, Carolyn J. & Wang, Zhichao, 2019. "Risk management in local authorities: An application of Schatzki's social site ontology," The British Accounting Review, Elsevier, vol. 51(3), pages 299-315.
- Lambert Jerman & Pierre Labardin, 2016. "Du pouvoir visuel des nombres comptables: les apports de la phénoménologie d'Husserl," Post-Print hal-01902585, HAL.
- Pasi Aaltola, 2019. "Strategic thinking and accounting: potentials and pitfalls from a managerial perspective," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 323-351, October.
- Habib Mahama & Zhichao (Alex) Wang, 2023. "Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3253-3296, September.
- Boedker, Christina & Chong, Kar-Ming & Mouritsen, Jan, 2020. "The counter-performativity of calculative practices: Mobilising rankings of intellectual capital," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
- Josefine Rasmussen, 2020. "The Role of Structural Context in Making Business Sense of Investments for Sustainability–A Case Study," Sustainability, MDPI, vol. 12(17), pages 1-25, August.
- Englund, Hans & Gerdin, Jonas & Burns, John, 2020. "A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 73(C).
- Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz, 2017. "Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 36-52.