Martin Messner

TL;DR: The notion of reflection has featured strongly in Management Learning in recent years as mentioned in this paper, and while there is an important body of knowledge on how organizations can foster reflection-on-action, less seems to be known about how they can promote refl ectionin-action.

TL;DR: In Organisationen aller Formen and Zwecke werden vermehrt Methoden der quantifizierenden Darstellung, Kalkulation, and Bewertung eingesetzt.

TL;DR: In this paper, the authors analyze the evolution of Beyond Budgeting as a theoretical concept and as a phenomenon in practice, and draw from diffusion theory to explain why beyond budgeting did not have the same success as other management accounting ideas, such as Activity-Based Costing or the Balanced Scorecard.

TL;DR: This article explored the relationship between accounting and strategy in a context that is characterized by pluralistic demands and high uncertainty about outcomes by way of an ethnographic field study in an RD and found that accounting can enter the picture as a general understanding that guides actors' strategising efforts by reminding them of the ultimate importance of financial numbers.