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Beyond budgeting has received an increased amount of scholarly attention in recent years. However, because most of the published research is discrete and unconnected, an overall picture of what is known about beyond budgeting has not evolved. Therefore, the purpose of this paper is to provide an overview of the available research on beyond budgeting. In particular, the authors compare conceptual papers that mostly stress the benefits of beyond budgeting with empirical evidence on beyond budgeting implementation and offer ideas for future research on beyond budgeting.

This paper uses systematic literature review methods. After an extensive database search and examination of references/citations, 32 papers were analysed with regard to bibliographical information, research design and findings.

Although proponents of beyond budgeting have put substantial effort into developing and promoting this concept, numerous empirical studies demonstrate that many organizations being investigated would still rather improve traditional budgeting than abandon it completely. This review also highlights the main criticisms of traditional budgeting, development of management control systems under beyond budgeting and factors hindering the implementation of beyond budgeting.

This paper suggests that further research is needed on the scaling of beyond budgeting, organizational changes under beyond budgeting and challenges resulting from the implementation of beyond budgeting.

The paper is the first comprehensive literature review on beyond budgeting.

Small- and medium-sized enterprises (SMEs) carry huge economic importance worldwide. At the same time, SMEs face specific challenges, some of which may be alleviated by employing accountants. However, research on the role and impact of accountants in SMEs has long remained fragmented and scarce. This paper aims to encourage more research on accountants in SMEs by providing the first comprehensive and systematic review of relevant research.

Based on systematic review methods, the authors critically examine 68 research articles dealing with accountants in SMEs.

The review identifies three dominant roles for accountants in SMEs: providers of reporting services, sources of SME owners’ self-validation and translators between capital providers and SMEs and advisors. Implicitly, many studies assume a value-enhancing effect of employing accountants in SMEs regardless of these specific roles. At the same time, available studies seldom make use of existing theoretical frameworks to more closely analyze the value-enhancing potential of human resources such as accountants. The authors, thus, propose the resource-based view as a robust theoretical framework to improve theory building in research on accountants in SMEs.

To the best of the authors’ knowledge, this paper is the first systematic review of accountants in SMEs. In addition, the authors develop a resource-based model on accountants in SMEs to guide future research on this topic.

Since the development of the COVID-19 vaccinations, questions surrounding race have been prominent in the literature on vaccine uptake. Early in the vaccine rollout, public health officials were concerned with the relatively lower rates of uptake among certain racial/ethnic minority groups. We suggest that this may also be patterned by racial/ethnic residential segregation, which previous work has demonstrated to be an important factor for both health and access to health care.

In this study, we examine county-level vaccination rates, racial/ethnic composition, and residential segregation across the U.S. We compile data from several sources, including the American Community Survey (ACS) and Centers for Disease Control (CDC) measured at the county level.

We find that just looking at the associations between racial/ethnic composition and vaccination rates, both percent Black and percent White are significant and negative, meaning that higher percentages of these groups in a county are associated with lower vaccination rates, whereas the opposite is the case for percent Latino. When we factor in segregation, as measured by the index of dissimilarity, the patterns change somewhat. Dissimilarity itself was not significant in the models across all groups, but when interacted with race/ethnic composition, it moderates the association. For both percent Black and percent White, the interaction with the Black-White dissimilarity index is significant and negative, meaning that it deepens the negative association between composition and the vaccination rate.

The analysis is only limited to county-level measures of racial/ethnic composition and vaccination rates, so we are unable to see at the individual-level who is getting vaccinated.

We find that segregation moderates the association between racial/ethnic composition and vaccination rates, suggesting that local race relations in a county helps contextualize the compositional effects of race/ethnicity.

Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.

This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.

This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.

To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.

This viewpoint essay seeks to discuss the promise and perils of integrating social networking technologies into formal learning environments.

The work is grounded in a new literacies perspective and brings insights from learning in participatory cultures to bear in the discussion of social networking sites in formal settings.

The paper describes three major design trade‐offs in the use of social networking sites: privacy versus redundancy when participating in an SNS; whether goals for participation are endogenous or exogenous learning goals; and conception of identity in SNSs as holistic versus identity in formal learning environments as uniquely constructed in the learning setting.

These design trade‐offs arise as a result of importing technologies for learners into environments that are better suited to technologies for learning. Therefore, the paper suggests that the goals for learning are more important than the use of any individual technology in the classroom.

K‐16 school leaders and administrators should begin to think like designers rather than policy makers when determining whether and how to meaningfully bring social networking technologies into learning environments.

This paper aims to examine the development and use of a scaffolded‐social learning network (S²LN) called Remix World. The local aim is to increase understanding of how Remix World is integrated into programmatic and curricular structures as a way to support learning. The broader aim is to contribute to conversations about learning opportunities that S²LNs afford for participants.

Remix World was integrated into the Digital Youth Network (DYN) in‐school and after‐school digital arts curriculum. DYN used Remix World to display and comment on media, artifacts and designs, and to post original work. Two of the authors were given accounts on Remix World, where they logged in to respond to comments and note site activities and conversations.

The data suggest that students across the grade levels regularly used Remix World to post commentary, post media, and critique peers. Students used Remix World across ecologies (home, after school, and school day). Mentors' efforts to integrate the site into their classes increased the number of users and activities on Remix World.

Integrating a media‐based curriculum that encourages critique and production requires some formal feedback and guidelines. It is essential to explore how mentors and teachers pedagogically leverage the students' posts to reach curricular and programmatic learning goals.

This study explores how features and affordances of social networking sites can be redesigned to intentionally support in‐school pedagogical use that promotes transformative communication and the development of critical, new media literacies.