摘要：AbstractThe conventional tradition of management accounting information system (MAIS) assumes that all people stuck unconsciously in cultural dopes. Furthermore, MAIS researchers are quite satisfied with anything but assuring the compliance level. Consequently, it will lead to the saturated research findings. Instead, ethnomethodology is an alternate to uncover how the interactants do his daily activities. Instead, its limitation in describing situated actions allows an activity theory from another paradigm to frame those artefacts into a visible construction. Moreover, those combinations permit the potential synergy that might be analogous with an opera cake, and brings to another new horizon in MAIS research
关键词：Opera cake;management accounting information system;cultural dope;non-formal information system;ethnomethodology;activity theory
