... out by one of the two authors of this study during the period 2002-2005. Notably, due to the sensitive nature of the question, we did not ask respondents about the role they thought they played, ... case studies: the dominant logic, the activity of management accountants, the positioning of the management accounting function, and the positive and negative effects of structuring the management ... appropriated it. I’m not the one who develops the strategy, but I hold their hands until the end. They are the ones who carry it out and they are quite happy about that. So I leave them the starring role,...