There’s an established and well-articulated need to understand the dynamics through which new management accounting tools and techniques become infused – or not – into organisations. Many management accountants want to understand innovations in a much more realistic context.
Our aim is to get closer to that contextual understanding, by looking at new accounting software, accountants’ developing roles, and innovative accounting techniques. To what extent do these innovations emerge from a hard sell or social rhetoric? What influence is exerted by academics, consultants, professional associations and business media?
