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The most downloaded articles from Management Accounting Research in the last 90 days. The design and use of performance management systems: An extended framework for analysis December Management control systems as a package—Opportunities, challenges and research directions December Management accounting as a political resource for enabling embedded agency March The contingency theory of management accounting and control: Beyond budgeting or budgeting reconsidered?

A survey of North-American budgeting practice March Has Management Accounting Research been critical? A conceptual model December Management accounting and the paradox of embedded agency: A framework for analyzing sources of structural change March Management accounting goes digital: Will the move make it wiser?

The use of performance measurement systems in the public sector: Effects on performance June The crucial role of design choices. Research article Abstract only Subjective bonuses and target setting in budget-based incentive contracts. Research article Abstract only The moderating role of decision mode in subjective performance evaluation.

Research article Abstract only Interview-based research in accounting — Informal norms, translation and vibrancy. Research article Abstract only From emotionality to the cultivation of employability: An ethnography of change in social work expertise following the spread of quantification in a social enterprise.

Research article Abstract only Why don't people lie? Negative affect intensity and preferences for honesty in budgetary reporting. Control in a co-opetitive setting Wim A Van der Stede The performance effect of feedback in a context of negative incentives: Evidence from a field experiment Sofia M. View All Recent Articles. The contingency theory of management accounting and control: An exploratory analysis David S. Bedford Teemu Malmi Management control systems across different modes of innovation: Implications for firm performance David S.

Management accounting as a political resource for enabling embedded agency Martin R. Hiebl Incentive systems for risky investment decisions under unknown preferences Julia Ortner Louis Velthuis Most Cited Articles The most cited articles published since , extracted from Scopus.

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Journal of Management Accounting Research contributes to improving the theory and practice of management accounting by promoting high-quality applied and theoretical research. Papers relate to internal reporting and decision making, the interface between internal and external reporting, profit and not-for-profit organizations, service and. Management Accounting Research was founded in and in April we organised a conference to celebrate its 25th Anniversary.