Panida Chotiyanon is a finance lecturer at Thammasat University, Thailand. She is a former CFO and a veteran finance practitioner with expertise in management accounting and control practice in chemicals, pharmaceuticals, steel, and fast-moving consumer goods industries. Her research interests include management accountants, management accounting practice, corporate finance careers, and practice theory. Vassili Joannidès de Lautour is an Associate Professor of Management Control at Grenoble École de Management, France and Queensland University of Technology, Australia. His research interests concern the religious foundations of contemporary accounting technologies and practices. Vassili is also an associate editor of the Journal of Accounting & Organizational Change and a board member of numerous other journals.