“The interplay of core and peripheral actors in the trajectory of an accounting innovation: Insights from Beyond Budgeting”, jointly written by Utz Schäffer (IMC), Sebastian D. Becker (HEC School of Management, Paris), and Martin Messner (University of Innsbruck) has been published in “Contemporary Accounting Research” (CAR). The paper advances a perspective on accounting innovations which highlights the variable nature of the innovation space, in terms of different actors entering and exiting this space over time, as well as the importance of considering the overlaps between an innovation-based field and other (industry, professional, geographical) fields. CAR is a STAR journal, considered to be one of the best in its field, in the ERIM Journal List and is also listed in the Financial Times Top 50 Journals.
Institut für Management und Controlling
Utz Schäffer publishes in Contemporary Accounting Research
The paper advances a perspective on accounting innovations which highlights the variable nature of the innovation space.