In Search of Management Accounting Theory

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The roles and effects of paradigms in accounting research (2010, background): “Also, within each paradigm, there is usually an elite which implicitly assumes that only it has licence to innovate radically (cf. Hopwood, 2007; Locke and Lowe, 2008; Meriläinen et al., 2008; Malmi and Granlund, 2009).”
The Sustainable Approach to Corporate Social Responsibility: A Global Analysis and Future Trends (2019, background): “Around this hypothesis, its purpose is ultimately to normalize individual behaviors and techniques that legitimize their actions [66] in order to make natural interests in the company prevail [67].”
The design and use of performance management systems: An extended framework for analysis (2009, background): “Finally, it has also been noted that the interconnections between different parts of the performance management system are not explicitly addressed (Malmi and Granulund, 2005; Stringer, 2007).”