Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the dis…
This paper seeks to examine the profile of artifacts with superior returns in order to identify the usage of management accounting in a Brazilian context. Design/methodology/approach – This paper is part of an empirical research project based on a probabilistic sample (119 entities) from medium and large Brazilian companies, selected according to economic sector and revenues. The manageme…