Purpose - The purpose of this paper is to explore the ways in which notions of space, constituted by management accounting and operations, interact, conflict and are understood by operations managers in a variety of situations within the context of iron ore mining. The authors address a dual question: How do accounting space and production space relate to each other? And what does it mean for operations managers to reside in both those spaces at once? Design/methodology/approach - The paper is based on field studies at a mining company involving operations managers who experience tensions between accounting and production responsibilities and must prioritize between different courses of action to create value | Findings - In contrast to the view that management accounting poses a problem for operations managers in production environments, the authors show how especially discursive tensions foster reflection and choice. Operations managers prioritize their actions in accordance with management accounting or operations based on how they experience and reflect upon the tensions they encounter, dominating artifacts and their experienced relation to space. Operations managers are not tied to specific spaces, but they prioritize their responsibility to management accounting or operations depending on the space to which they feel a sense of belongingness. Originality/value - Drawing upon a conceptualization of tensions between management accounting and operations as a spatial phenomenon, it is possible to understand the dilemmas experienced by operations managers in a dynamic and relational way. The authors propose that viewing tensions between management accounting and production as spatial phenomena enables a novel understanding of how such tensions can create reflexivity in responsibility with operations managers. Annotated bibliography template Main Theme: [two or three sentences max that summarize the main themes /argument of the article, in your opinion. This should NOT be a regurgitation of the article's abstract. This is a descriptive secton] Descriptive Analysis: [What is the rclanonsh\\p of this article to the corresponding chapter/web tutorial AND your own existing experience. This should be an gnalytical discussion. This section should be approx. 250 words. All material should be in your own words rather than direct quotes.] Mecthodology: [What is the methodology the authors used and how might this influence the finding's relevance to organizations. This section is both descriptive (describing the methods) and analytical (what this means to the generalizability/transferability to organizations)) Recommendations: [Based on the main theme you outlined above, what recommendatons would you give to your C-Suite. Recommendations should be SMART (specific, measurable, achicvable, relevant, ime-bound)] Based on this article + Does it align with the overall organizational goal? How will | measure my Does it relate to the employee's progross? dovelopment goals? How | know if my goal is Will it help the employee succeed in achieved? their job? Measurable Achievable Relevant * How long should it take to accomplish his goal? = When will | check in on whether or not the goal has been comploted? * Whatnoods to be Will it bo clear when the sccomplished: goal is completo? + Why s this goal important? Isit reasonable to + Whois responsibla for complete the goal in the achieving the goal? allotted time? What steps need to be taken to achiave it