ACTION receives price for best article

7 August 2018 14:50

ACTION receives price for best article

We are happy to announce that Professor Katarina Kaarbøe together with Professor Anatoli Bourmistrov have been awarded a price for best article in Journal of Accounting and Organisational Change in 2017.

The purpose of this award-winning paper is to understand how in a situation of a crisis can Management Accounting Systems (MAS) create tensions in attention to information between top and line managers. The findings demonstrate how change to an MAS introduced to handle the crisis failed to integrate top and line managers’ attention toward the common issues.

Tightening of budget control was an expected response in such a situation. However, this change produced rather the opposite result – attention to information articulated by the top and line managers became even more disintegrated. The practical implications indicate that there is a need for caution about how managers move in the beginning of the crisis because the initial response sets a tone and trajectory of the crisis.

Find more information and the full article here: https://www.emeraldinsight.com/doi/full/10.1108/JAOC-08-2015-0066