Accounting and Control as Solutions to Technical Problems, Political Exchanges and Forms of...

Key Points

• The aim is to extend the understanding of accounting and control in various contexts. It explores the multiple roles these systems play as solutions.
• Offers suggestions for future research in behavioral accounting and management control.
• Describes three domains relevant to the research area.
• Identifies the technical solutions provided by accounting systems.
• Highlights the role of management control in political exchanges.
• Discusses the interplay between technical and political domains related to accounting.