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This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

While Hemingway noted that all stories end in death, this story begins with a death in the family. I recount my mother's (Ma's) death from a sociological point of view, making use of an autoethnographic perspective. Such a perspective encourages a frank portrayal of my involvement in the story as well as more detached reflection of various behaviors (enacted by Ma, her children, her grandchildren, and her friends). I also focus on Ma as a child of the Depression, a young adult during World War II, and a casualty of a middle class lifestyle. Her death, while unwanted, allowed her to create and construct authentic encounters with her children, grandchildren, and friends – encounters that she had avoided while living the middle class life. Her story allows me to reflect on her death as encouraging an authentic understanding of my emotions.

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

The purpose of this chapter is to encourage investigation of management accounting (MA) service quality via comparisons of perceptions by service users and providers. Such comparisons are important in order to satisfy the needs of service users, assure good communications, justify the costs of MA, promote improved decision-making, and help improve the organizational standing of MA. We review literature from accounting, service marketing, and information systems, a common information service with similarities to accounting, to argue the case for conducting research on MA service quality.

The findings from our literature review show that research on service quality is seemingly important and abundant in many areas, but not concerning accounting. In essence, we don't know what perceptual differences exist between management accountants and their customers, why these differences might exist, or how organizations might identify and narrow identified gaps.

This chapter is among the first to call for research into perceived differences in MA service quality between users and providers. We argue for investigating sources of differences based on prior research in internal marketing and information systems. We offer a conceptual model that might be used as a basis in future investigations.

Purpose: We examined whether the five-service quality dimensions described by SERVQUAL (SQ) and SERVPERF (SP) are consistent with perceived dimensions of management accounting (MA) service quality and we compared responses from users and providers.

Design/methodology/approach: We surveyed experienced providers and users of MA services to learn their perceptions and expectations of accounting service quality using SQ/SP adapted to an MA context. We used principal components analysis (PCA) to investigate service quality dimensions.

Findings: Participant responses identified three dimensions of MA service quality. There was a high degree of correspondence in dimensions of service quality between users and providers, but with notable differences in service priorities. A performance-only (SP) approach seems to provide a better measure of overall service quality than performance minus expectations (SQ).

Research limitations/implications: Participants self-selected to participate. Respondents were not matched by organization. The SQ/SP instrument may not capture important organization specific attributes. Our approach may serve as a guide for future studies of accounting service quality.

Practical implications: SP may be more useful to managers who wish to evaluate overall service quality. SQ may be more useful to identify specific gaps between user perceptions and expectations. SQ/SP assessments may help to improve the quality of MA service delivery and provider-user communications.

Originality/value: This is the first empirical study to our knowledge that reports on MA service quality dimensions using both the SQ and SP instruments. This study investigated perceptions and expectations of MA service users and providers. Our sample is a cross-section of experienced professionals.

This paper seeks to advance the understanding of the relevance of management accounting (MA) as a profession by examining societal role expectations of MA professionals in Australia.

The study presented in this paper is based on a questionnaire survey.

Findings of the study show that Australian MA professionals are expected to have skills in cost management, corporate social responsibility, carbon accounting, risk management, business analysis, corporate governance, and asset valuations. The demand of MA professionals exceeded the pool of MA talents in Australia. The role expectations of MA professionals from different stakeholder groups are fairly consistent.

The study adds to the immigration institution discussion by demonstrating that there are inadequate professionals in Australia with the skills and experience in MA to meet the projected demand. Australia has very little option but to fill the supply-side shortfall in the short-term with overseas MA professionals.

The study adds to the literature of the societal relevance of MA by providing evidence of an increasing demand for MA skills in Australia.

We examine the incremental cross-sectional role of several common risk factors related to size, book-to-market, and momentum in size-and-momentum-sorted portfolios. Unlike the existing literature, which focuses on the conditional mean specification only, we evaluate the common risk factors’ incremental explanatory power in the cross-sectional characterization of both average return and conditional volatility. We also investigate the role of ex-ante market risk in the cross-section. The empirical results demonstrate that the size-and-momentum-based risk factors explain a significant portion of the cross-sectional average returns and cross-sectional conditional volatility of the benchmark equity portfolios. We find that the Fama–French (1993) factors and the ex-ante market risk are priced in the cross-sectional conditional volatility. We conclude that the size-and-momentum-based factors provide a source of risk that is independent of the Fama–French factors as well as ex-post and ex-ante market risk. Our results bolster the risk-based explanation of the size and momentum effects.

Drawing on accounts from 22 lesbian couples with children conceived using donor insemination, this chapter explores how the respondents’ selection of parent terms, such as “momma” and “mommy,” influences day-to-day negotiation of parenthood. Term selection was affected by personal meanings respondents associated with terms as well as how they anticipated terms would be publicly received. Couples utilized personalized meanings associated with terms, such as terms used by families of origin or reflected in a parent’s cultural background, to help non-biological mothers feel comfortable and secure in their parenting identities. Some families also avoided terms that non-biological mothers associated too strongly with biological motherhood and felt uncomfortable using for themselves. Families also considered whether parent terms, and subsequently their relationships to their children, would be recognizable to strangers or cause undue scrutiny to their family. However, not all of the families selected terms that were easily decipherable by strangers and had to negotiate moments in which the personal meanings and public legibility of terms came into conflict. Overall, these accounts illustrate the importance of parent terms for lesbian-parent families, and other nontraditional families, as a family practice negotiating both deeply personal meanings surrounding parent–child relationships and how these terms, and the families, are normatively recognizable in public spaces.

A personal narrative of my escape with my mother and siblings from South Sudan as refugees is presented. The narrative then chronicles the time in Egypt applying for refugee status and eventual resettlement in the United States. In the United States, resettlement began in Newark, New Jersey. I then document my move from Newark to San Diego, California to, eventually, New York City. In New York my life as a model, DJ, actress, and founder of Stand for Education is narrated.

The point of departure for this chapter is a notion that firms at times find it difficult to develop their solution-oriented businesses and to have a broader understanding in their organizations of what this changed orientation really means.

The author looks into prevailing perspectives on marketing as such and creates a “map” that organizes marketing logics into a dynamic whole for value creation and change based on theoretical points of departure. Supported by this map, she tailors out a missing perspective based on a sense-making view that could be fruitful for companies to apply. It is basically to create a stronger awareness of and influence from a branding perspective (also in B2B). Based on an empirical example she points at barriers and enablers in implementing such a change of marketing perspective. She also addresses the implications of such a change on organizing and not least the connections between sales and marketing.

This chapter points forward as a way to release energy and to find direction for the development toward a solution-oriented business.