search query: @author Granlund, M. / total: 12
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| Author: | Granlund, M. |
| Title: | Towards explaining stability in and around management accounting systems |
| Journal: | Management Accounting Research
2001 : JUN, VOL. 12:2, p. 141-166 |
| Index terms: | ACCOUNTING SYSTEMS CHANGE MANAGEMENT ACCOUNTING |
| Freeterms: | STABILITY |
| Language: | eng |
| Abstract: | The aim of this longitudinal case study is to examine the reasons behind the often observed fact that accounting systems are difficult to change, despite the influence of significant market changes and other changes which put tremendous pressure on accounting to change. Unlike the bulk of studies on management accounting change, this study focuses on stability (continuity) and on the reasons for its existence or even necessity. |
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