search query: @author Scapens, R. W. / total: 15
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| Author: | Burns, J. Scapens, R. W. |
| Title: | Conceptualizing management accounting change: an institutional framework |
| Journal: | Management Accounting Research
2000 : MAR, VOL. 11:1, p. 3-25 |
| Index terms: | Management accounting Organizational change |
| Language: | eng |
| Abstract: | This paper describes an institutional framework for the conceptualization of management accounting change. Drawing from (old) institutional economics, the framework explores the complex and ongoing relationship between actions and institutions, and demonstrates the importance of organizational routines and institutions in shaping the processes of management accounting change. The inherent stability and continuity of organizational life is discussed, and 3 categorizations of institutional change are explored. The framework is offered as starting point for researchers interested in studying management accounting change. |
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