haku: @author Seal, W. / yhteensä: 8
viite: 4 / 8
| Tekijä: | Soin, K. Seal, W. Cullen, J. |
| Otsikko: | ABC and organizational change: an institutional perspective |
| Lehti: | Management Accounting Research
2002 : JUN, VOL. 13:2, p. 249-271 |
| Asiasana: | COSTS COST REDUCTION ORGANIZATION CHANGE BANKING |
| Kieli: | eng |
| Tiivistelmä: | Using institutional theory to interpret the role of management accounting in organizational change, the paper reports on a longitudinal empirical study of the implementation of an Activity-Based Costing (ABC) system in the Clearing Department of a UK-based multinational bank. Since the ABC project team was operating at the same time as other change agents (productivity consultants and human resource engineering), their interrelationships are explored through the displacement/establishment of routines and institutionalized practices. The extent and nature of organizational change is evaluated by drawing on the dichotomies of formal versus informal change, revolutionary versus evolutionary change, and regressive versus progressive change. |
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