Jani Taipaleenmaki

TL;DR: In this article, the authors describe and explain current management control practices in new economy firms (NEFs), which are characterized by their R&D and knowledge intensity as well as venture capital finance.

TL;DR: This article theorize and conceptualize the recent convergence of management accounting and financial accounting with the advancements in information technology (IT), and explicate not only how this convergence is manifested in the technical and technological domain, but also how it is reflected in their convergence at the behavioral and organizational level.

TL;DR: In this paper, the authors theorize and conceptualize the recent convergence of management accounting (MA) and financial accounting (FA) with the advancements in information technology (IT), and explicate not only how this convergence is manifested in the technical and technological domain, but also how it is reflected in their convergence at the behavioral and organizational level.

TL;DR: In this article, the authors describe and explain absence and variant modes of presence of management accounting (MA) in new product development (NPD), and problematise further the equivocal results and paradigm shift regarding the role and relevance of management control system (MCS) packages in innovative and uncertain environments, in particular, why there are environments without formal management controls such as MA.

TL;DR: In this paper, a theoretical framework for analyzing the convergence of financial accounting and management accounting is proposed, arguing that recent development of information technology towards increasing integration is the main enabler of this convergence process and that the increasingly strong forward-looking FA elements rest heavily on management accounting and vice versa.