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The role of management control has not received sufficient attention in the literature on value creation so far. Therefore, this paper aims to investigate the role of control in value creation in industrial networks. More specifically, the aim is to examine the management and control of interfaces between key resources within and between firms, in the networks surrounding firms, when they attempt to create value. All the firms that take part in a value-creation process have both formal and informal control systems: these firms have budgets, specific routines, reward systems, and sanctioned “ways to behave.” The paper relates the Industrial Marketing and Purchasing (IMP) group's research on interaction, relationships, and networks with control literature, and presents a framework for controlling resource interfaces in a network setting. Two in-depth cases illustrate the role of control in value creation. The first case covers the development of a low-weight newspaper grade that Holmen and its paper mill Hallsta initiated. The second case examines the attempt to develop and commercialize a new, energy efficient pulping technology.

This first paper examines total benefits and total costs of product–service designs as antecedents to customer value assessment. It introduces the reader to all the papers in this volume. The first half of the paper offers a model of customer value assessment. This section describes research studies in industrial marketing contexts that illustrate the core propositions in the model. The second half of the paper provides brief introductions to the papers in this volume; these papers offer further evidence supporting the view that discontinuous innovations offer superior customer value but customers tend to eventually become increasingly comfortable with the status quo and move away from adopting superior proven technologies. This paper advocates being mindful of the marketplace dynamics affecting value. The volume serves to increase knowledge and understanding of the dynamic forces affecting changes in customer value.

The purpose of this paper is to explore the role of leadership in management accounting change processes and outcomes.

The paper draws on an ethnographic study in a Southern European company and mobilizes leader–follower relations as a method theory to analyse the observations.

The findings show how a leadership dispute between two top managers can be amplified during the management accounting change process and percolate throughout an organization. The authors identify five contested areas where the role of accounting amplifies the leadership dispute by unfolding its reach to other organizational actors. The leadership dispute can shape and reinforce a fragmented organization, with some organizational members creating convergent leader–follower relations while others divert and fragment with an increased turnover. This amplification can lead to unexpected outcomes of the change process in terms of how and by whom accounting is performed.

The authors propose the study of leadership and followership as an important but, to date, largely neglected theme in management accounting research.

In contrast to the prior management accounting literature, the paper departs from a leadership-centric and role-based approach and employs a co-constructionist and relational approach to leadership and followership to analyse management accounting change. In addition, it applies and extends Alvesson's (2019a) theory on “divergent relationalities” between the presumed leaders and followers. In doing so, the paper also adds to the leadership field by theorizing and integrating the situation of a leadership dispute in this novel theoretical framework.

The purpose of this paper is to examine the philosophical and practical compatibility of actor-network theory (ANT) and interventionist research (IVR) and search for explanations for their scant combined use. The scope of investigation is limited to accounting, management and organization studies (MOS), but the findings are believed to be applicable in other social sciences as well.

An analysis is conducted of accounting and MOS research in addition to interviewing eight accounting scholars who have applied IVR and/or ANT in their research.

A comparison of the philosophical and other features of ANT and IVR suggests that they should be relatively easily combinable in studies. Based on interview material, three types of barriers to combining ANT and IVR are identified: perceived epistemological incompatibility, fear of going native or losing neutrality and academic tribes. However, subsequent analysis indicates that none of these forms an insurmountable obstacle to the combination.

The combined application of ANT and IVR could benefit both IVR and ANT researchers in management accounting as it would enable them to conduct theoretically grounded studies on dynamic processes, such as the emergence and implementation of accounting innovations, to pose original research questions and to find new perspectives to accounting phenomena.

Employing ANT and IVR in combination could increase organizational interest in management accounting research.

The paper contributes to the discussion on the compatibility of different research approaches and highlights ways in which researchers could benefit from combining ANT and IVR.