Journal of Accounting & Organizational Change: Volume 17 Issue 4

Management accounting developments in German-speaking countries: an overview and editorial reflections

Albrecht Becker, Burkhard Pedell, Dieter Pfaff

This study aims to present a brief overview of developments in management accounting research and practice in German-speaking countries, locate the contributions of this special…

Persistent but adaptable – the path dependent development of German cost accounting

Juergen Weber, Leona Wiegmann

This paper aims to investigate how and why German cost accounting prevails and develops in German multinational organisations despite the various indications in the literature…

Reporting practices in situations of conflicting institutional logics: the case of a German federal authority

Celina Gisch, Bernhard Hirsch, David Lindermüller

This study aims to understand how reporting practices act as drivers of change in situations of conflicting institutional logics in a public sector organisation.

The internationalisation of management accounting research in the German-speaking countries – a longitudinal study

Christoph Endenich, Andreas Hoffjan, Anne Krutoff, Rouven Trapp

This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely…

Debiasing as a powerful management accounting tool? Evidence from German firms

Niklas Kreilkamp, Maximilian Schmidt, Arnt Wöhrmann

The purpose of this paper is to investigate if and how firms approach debiasing and what determines its success. In particular, this study examines if debiasing is effective in…