A Philosophy of Management Accounting

1. Introduction Hanne Norreklit, Falconer Mitchell and Morten Raffnsoe-Moller

Part I. Paradigm of Pragmatic Constructivism

2. Actor-reality construction Lennart Norreklit

3. Epistemology Lennart Norreklit

Part II. Decision Making and Performance Management

4. Reflective planning and decision-making Hanne Norreklit, Falconer Mitchell and Lars Braad Nielsen

5. New product development project managers as actors: the view point of management accounting and control Teemu Laine, Tuomas Korhonen, Petri Suomala and Emmi Tervala

6. The validity of financial statement measurement Falconer Mitchell, Hanne Norreklit and Lennart Norreklit

7. Orcheastring strategic co-authorship Gudrun Baldvinsdottir and Christian Heidarson

8. Actor-based performance management Mihaela Trenca and Hanne Norreklit

9. Discovering and understanding performance measurement in a context of ambiguity Lino Cinquini, Cristina Campanale, Daniela Pianezzi and Andrea Tenucci

Part III. Research Approaches and Reality Constructions

10. Languages games of management accounting - constructing illusions or realities Nikolaj Kure, Hanne Norreklit and Morten Raffnsoe-Moller

11. Actor reality construction, strong structuration theory and organised crime Lisa Jack

12. A comparison of pragmatic constructivism and actor-network theory Morten Jakobsen

13. A pragmatic constructivist perspective on sensemaking in management control Will Seal and Ruth Mattimoe

14. A Pragmatic Constructivist Approach to Studying Difference and Change in Management Accounting Practice Falconer Mitchell