Conference Agenda

In this study, we are interested in the features of highly cited management accounting theories. Our broader theoretical ambition focuses on the development of management accounting theories by identifying their characteristics. We are using as a case-example the highly cited theoretical framework by Malmi and Brown (2008). Our empirical data consists of 144 articles, which have cited Malmi and Brown (2008) during the years 2008–2022 in five well-known management accounting journals: Journal of Management Control, Journal of Accounting and Organizational Change, Management Accounting Research, Accounting Auditing and Accountability Journal, and Qualitative Research in Accounting and Management. Methodologically, we have used the citation content analysis, as it enables us to examine the discussions around the issue. Our findings highlight five different categories of citations: 1) definitions; 2) concepts; 3) theory illustrations; 4) methods; and 5) critical theoretical citations. As a result, our findings both demonstrate some aspects of the nature of management accounting frameworks and provide a basis for future discussions on the identity of accounting theories.

In 1927, Émile Rimailho - a decorated artillery officer turned industrial manager - introduced a costing system known as the sections homogènes in the railway repair shops of Compagnie Générale de Construction et d’Entretien du Matériel (CGCEM), a semi-public French enterprise. Rather than grouping tasks by department or product, Rimailho grouped them by the proportional mix of labour, machine use, and floor space they consumed. The goal was not only to track costs but to share surplus fairly and transparently between workers, clients, and management.

This article reconstructs the technical structure, institutional anchoring, and moral ambition of the sections homogènes method drawing on Rimailho’s published writings, CEGOS reports, and recent historiography on interwar management thought. We argue that his method’s limited diffusion was not due to technical weakness, but to its deep embedding in the corporatist industrial order of interwar France.

By following the short life of a local accounting device, the article contributes to a growing body of scholarship that treats accounting as a social and political form. In the process, it revisits how management tools arise, how they stabilise cooperation and why some remain bounded to the worlds that made them plausible.

This paper empirically examines the effect of interconnection standards on renewable energy generation in 40 US states from 2001 to 2022. Also, we explore the relationship between democratic partisan composition and energy generation from non-renewable sources. Employing the fixed effect estimation technique, our results suggest that the implementation of interconnection standards increases renewable energy generation. Further, we find that interconnection standards reduce energy generation from non-renewable sources when the policy has been implemented for a long time. Also, we find that a higher representation of democrats in a state is associated with significant reductions in energy generation from non-renewable sources. Our results are robust to alternative variable measurement and estimation techniques. The findings from the study makes significant contribution to the Environment (E) component of ESG.