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Purpose Succession in family firms may determine the survival or the failure of the business itself. Management accounting literature has added little to this issue, mainly focusing on the process of succession and change (Songini et al., 2013; Giovannoni and Maraghini, 2013; Giovannoni et al., 2011). This study aims to deal with new management accounting (MA) practices that the junior generation may introduce during the process of succession. The aim of the study is to show that the introduction of new MA practices can contribute to constructing the leadership profile of the junior generation. Design/methodology/approach Drawing on the perspective of actor-reality construction (ARC), the authors conducted a case study at a small-sized family firm producing solar shading systems. The authors examined how the construction of the successor’s leadership derives from the integration of four dimensions of reality: facts, possibilities, values and communication. Such an integration is facilitated by the introduction of a new accounting information system and cost reporting. Findings The case evidence highlights that the construction of the new generation leadership may emerge as a consequence of the introduction of new MA practices. Moreover, the field evidence highlights that the construction of a new generation leadership is a process that integrates the four dimensions of reality. Originality/value From the emergent perspective of ARC, the paper highlights how new MA practices play an active role in constructing the new generation leadership.

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Purpose The purpose of this paper is to highlight how the variety of the actors involved in a performance measurement system (PMS) innovation are spread out in time and space. Healthcare contests are examined, where such an innovation is influenced by present and past systems and practices (spread out in time), and by managerial and health-professional actors (spread out in space). Design/methodology/approach Drawing on Callon’s actor network theory, the authors describe PMS innovations as processes of translation, and distinguish between incremental and radical innovations. The theoretical arguments are used to explain the evidence drawn from a longitudinal case study carried out in an Italian public teaching hospital, referring to the period from 1998 up to 2003. Findings The conceptual framework shows how the translation moments lead to a recognition of the different actants involved in a PMS innovation, how their interests are interrelated and mobilized. Moreover, it shows how the interaction among the actants involved in the process is related to the type of PMS innovation, i.e. radical vs incremental. The case evidence offers detailed insights into the phenomenon, testing the explanatory power of the framework, and highlights how the failure of one of the translation moments can compromise the success of a PMS innovation. Originality/value This study differs from the extant accounting literature on PMS innovations as it highlights how the introduction of a new PMS can be affected by some elements of the previous systems “package,” which are relevant for the mobilization of the actants through the new project.

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