Institutional theories in management accounting change

Purpose - To explore the contributions made by two strands of institutional research that have been applied to the study of management accounting change: "old institutional economics" and "new institutional sociology". To propose ways of developing these theories, and in general...

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Veröffentlicht in:	Qualitative research in accounting and management 2006-05, Vol.3 (2), p.94-111
Hauptverfasser:	Ribeiro, João A, Scapens, Robert W
Format:	Artikel
Sprache:	eng
Schlagworte:	Management accounting Management power Organizational change
Online-Zugang:	Volltext
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