ABSTRACT
This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book describes ways and methods that will help actors in their construction and development of successful, functioning organisational activities with a special focus on the role of management accounting. It explains the conceptual framework of pragmatic constructivism. The book develops a conceptual framework for use in fairly complex organisational planning and decision-making situations requiring accounting information. It focuses on New Product Development (NPD) project managers as actors, and, particularly, on management accounting and control as experienced and enacted by NPD project managers within a given organisational context. The book conceptualises different NPD project managers' topoi and unveils how they interact with company topoi. It conducts an investigation of the business reality subject to accounting measurement, and the ability of accounting epistemology to provide trustworthy information for performance evaluation.
