Unbundling management accounting innovations

Over the last two decades, there has been a rich supply of management accounting innovations in the literature. The innovations are mainly presented in terms of management accounting models often labelled by acronyms like ABC or SMA. However, different suppliers of the models design them differently and the models are better described as packages of elements. The purpose of this paper is to identify and discuss some of these elements by unbundling a subset of the new models. A generic framework for the analysing elements is developed for this purpose. Influences on design-characteristics, and implications for future research are discussed.

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