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Interpretive research in management accounting and control provides rich insights from empirically based studies, but it has been criticised for lacking generalisability and potential subjectivity. On the latter, triangulation is useful, and this paper aims to offer some insights on a triangulation technique thus far not commonly reported in management accounting/control research.

Drawing on a study of the roles of management accountants in performance management systems, this paper offers some insights from empirical experiences on the use of concept maps as a tool to assist triangulation and improve understanding of complex empirical phenomena.

The concept maps as utilised revealed additional insights which were not recounted by interviewees during the normal interview time. This is a potentially important finding for consideration of future researchers.

In this paper, how concept maps were used is detailed, and it is hoped that future researchers will find their use beneficial in interview settings.

Thus far, concept maps seem under-utilised in management accounting and control research. This paper gives some initial insights on how they may be used in case study settings.

While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.