01.04.2019 | Editorial
Management accounting and control for sustainability and strategic decision making
Erschienen in: Journal of Management Control | Ausgabe 1/2019
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Excerpt
…Management accounting practice emerges as a highly situated phenomena – limited by historical conditions that are specific to given times and places; limited by local meanings and values; limited by the local rationalities found in particular organisational settings; and limited by the individual habitudes of organisational participants who are connected to the conduct of management accounting work (Baxter and Chua 2003, p. 108).