Situated rationalities in response to institutional complexity: the role of management accounting practices

Purpose This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity. Design/methodology/approach A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large c...

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Veröffentlicht in:	Journal of accounting & organizational change 2024-05, Vol.20 (3), p.486-512
Hauptverfasser:	de Oliveira, Fabiano Siqueira, Mendonça Neto, Octávio Ribeiro de, Oyadomari, Jose Carlos Tiomatsu, Wanderley, Claudio de Araújo
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting procedures Actors Case studies Complexity theory Efficiency Financial analysis Management accounting Objectives Organizational change Rationality
Online-Zugang:	Volltext
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