Purpose This paper aims to discuss the alternative perspectives for studying management
accounting and organizational change. It provides a comprehensive basis for the research …

The purpose of this paper is to theorise the changes surrounding the introduction of a
management control innovation, total quality management (TQM) techniques, within …

The volatility of both global and national markets has emerged in recent years. In response
to the changes in the operating environment, organizations have been adopting various …

Bearing in mind the environmental corrosion primarily triggered by the service sector, as
well as the lack of studies detecting the factors that enable an organization to deal with this …

Purpose Drawing on recent research, which recognises the situated nature of accounting
practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework …

The accounting literature has used agent-centered and structure-centered theories to
explain the design, operation and consequences of budgeting systems. These perspectives …

The aim of the study is to identify the prospects and limitation of further development of
management accounting as a science and its distribution in the practice of accounting and …

Purpose–The purpose of the present paper is to investigate whether the transition from a
family business to a non‐family business affects the institutionalisation of management …

Adopting a Lakatosian perspective, this paper asks whether management accounting (MA)
research using institutional theory can be described as a degenerative or progressive …

In recent years, much has been written on the nature of management accounting change,
and indeed stability. Many researchers have used concepts such as rules and routines to …