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The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice.

The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situations.

The analysis shows how pragmatic constructivism can be used as a less reductionist paradigm than realism to tackle the research-teaching-practice deficiencies found in conventional thinking on accounting education. Pragmatic constructivism is shown to provide important methodological and conceptual elements in developing, understanding and guiding the application of management accounting techniques in dynamic business practices. Placing an emphasis on teaching methodological skills relevant for management accountants is shown to have an important impact on students and their ability to act as business partners.

The analysis is exploratory in the sense that a new paradigmatic framework for educating students of management accounting to be business partners is outlined and illustrated through its implementation in a specific master’s degree programme. However, this analysis should be viewed as only a first step towards developing pragmatic constructivism as a paradigmatic foundation for teaching management accounting as a basis for a business partner role.

The proposed use of research on pragmatic constructivism as a basis for management accounting education to support a future business partner role is novel in the literature on management accounting. The value of its application lies in its potential to create successful utilisation of the practices of management accounting.

The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to investigate the learning process during management accounting change. The study aims to expand the domain of management accounting change theory to emphasize the learning-related aspects that can constitute it.

The paper provides an interpretation of management accounting change based on the model of problem management proposed by Kolb (1983) and the theory of experiential learning (Kolb, 1976, 1984). The study is based on a 14-year longitudinal case study (1994‐2007). The case examined can be considered a theory illustration case. Data were obtained from a broad variety of sources including interviews, document analysis and adopting an interventionist approach during the redesign of the costing system.

The paper contributes to two important aspects of management accounting change. First, it becomes apparent that the costing information change was not a discrete event but a process of experience and learning conducted through several iterations of trial-and-error loops that extended over the years. Second, the findings reveal that the learning process can alter management accounting system design in a radical or incremental way according to the learning style of the people involved in the process of change.

Because of the adopted research approach, results could be extended only to other organizations presenting similar characteristics. Several further areas of research are suggested by the findings of this paper. In particular, it would be of interest to investigate the links between learning styles and communication and its effect on management accounting change.

The paper includes implications for the management of learning during management accounting change, to improve the efficiency and effectiveness of this process.

This paper is one response to the call for an interdisciplinary research approach to the management accounting change phenomena using a “method theory” taken from the discipline of management to provide an explanation of the change in management accounting. In respect of the previous literature, it provides two main contributions, namely, the proposal of a model useful both to interpret and manage learning processes; the effect of learning style on management accounting routines change.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

The study aims to assess the COVID-19 event in three European countries (Germany, Italy and the UK) by investigating the quality of their performance management of it.

Pragmatic constructivism (PC) is employed as a lens through which the performance management of each country can be examined and compared over a period encompassing the first wave of COVID-19.

Official statistics show that one of the countries has a significantly lower death rate. It developed and operated a more detailed and precise system of performance management. From the perspective of PC, this system supported efforts to build a functioning reality construction integrating facts, possibilities, values and communication.

The evaluation of different national approaches to the performance management of the COVID-19 reality is novel to the literature on management accounting. PC is used as a diagnostic tool to pinpoint strengths and weaknesses of the performance management of public sector activities in different countries.

The purpose of this paper is to enhance the relationship between research and practice. It addresses the question: How can practitioners’ use of generalisations be understood, with a view towards producing research-based generalisations that facilitate use in practice?

Language games are used to explore generalisation in practice, and the framework of pragmatic constructivism is adopted to characterise the generation of practice generalisation.

Practice is conceptualised as a complex set of clusters of organised actions run by a set of applied generalisations and driven by human intentions. Practice also encompasses reflective activities that aim to create the generalisations and reflect them into the specific circumstances to create functioning practice. Generalisations depend on underlying concepts. The formation and structure of concepts is explored and used to create the construction and use of different types of generalisation. Generalisations function as cognitive building blocks in constructing strings of interconnected functioning activities. Managers make their own functioning generalisations that, however, do not satisfy the research criteria for acceptable generalisations. The research/practice gap is shaped by the very different language games played.

If research is to be useful to practice, the generalisations produced must methodologically articulate the types of generalisation that pervade the methods with which practitioners construct functioning activities. Further research has to give more insight into such processes.

The paper contributes insight into both the generalisation debate and the research/practice gap debate.

The purpose of this paper is to introduce the practice paradigm of pragmatic constructivism.

Pragmatic constructivism emphasizes the role of the actors in the construction of organized reality. For such construct to function successfully, four dimensions of reality must be integrated in the actor-world relations.

This includes an examination of pragmatic constructivist theory as an alternative to traditional realism and critical theories of organizational reality. The papers of the special issue include methodological, conceptual and empirical studies to expand the understanding of management accounting in relation to the actors’ construction of functioning organizational practices.

As pragmatic constructivism is a relatively new paradigm, there is a need for further methodological and conceptual development and empirical studies of functioning practices.

In a discipline such as management accounting that can be theoretically polarized between the “realist” scientific mainstream and social constructivist criticism, pragmatic constructivism offers a mediating model in which realism is retained as the pragmatic criteria of success of the organizational actors’ construction.

This paper addresses an important but neglected issue – the nature of and evidence for success in management accounting. The case of activity‐based costing/management (ABC/M) is used to explore how researchers have gathered evidence of this technique’s success. A variety of approaches have been adopted and all have shortcomings. The problems of obtaining reliable evidence of success suggest that a profile of evidence is likely to be the most appropriate basis on which to make success judgements about management accounting. Further research on this evidential profile is called for.

The purpose of this paper is to explore the adoption of a time‐based activity‐based costing (ABC) information system in resource planning (ABP) in the Crown Prosecution Service (CPS) of England and Wales, a public service organisation in the United Kingdom, for the period of 2000‐2005. The aims of the study are to provide a technical review of the ABP application and to explore roles of the ABP system in achieving a “fairer” internal resource allocation and an improved understanding of business processes.

The CPS's experience of adopting an ABP system is explained through the use of a case study involving interviews, observations, work shadowing and archival data over a period of six years, 2000‐2005. The longitudinal nature of the study has enabled the researchers to align the outcome of ABP adoption with concurrent organisational changes.

The study reveals that the growing understanding of the intrinsic links between business processes and the ABP information and its rationale, which remains unchanged throughout various phases of organisational changes, has promoted a sense of stability amongst CPS staff members.

This study provides an in‐depth understanding of the practical use of ABP and its evolving roles in the face of the changing organisational environment.

This research discusses the prerequisite of the ABP system, a time‐based ABC system, and the evolving roles of ABP from a cost‐effective planning tool to a stability mechanism in face of constant organisational changes. This experience is invaluable to companies and practitioners seeking to implement a cost‐effective planning tool.

Analyses the attempt by a trade association (the British Federation of Master Printers) to secure the universal adoption by its members of a uniform costing system. It was envisaged that the industry‐wide application of a prescribed costing solution would secure the socio‐economic advancement of employer printers and ensure an improvement in their power relative to unionized labour and unorganized customers. Universal adherence to the uniform costing system depended on the trade association changing the prevailing negative attitudes of employers towards the twin ideals of scientific costing and organization. In order to achieve this a concerted campaign of persuasive communication was undertaken. Reveals that propaganda was conducted by utilizing a variety of distribution media and by employing a range of propagandist devices. The limited success achieved in converting employers to the costing cause is considered to have been the result of message, audience and contextual effects. The persistence of traditional attitudes among printers, the effects of war and adverse macro‐economic conditions were particularly important factors which induced resistance to attitudinal and behavioural change. Concludes that the uniform costing movement and the history of costing in artisan‐craft‐based industries merit deeper investigation.