MANAGEMENT ACCOUNTING CHANGE: A MODEL BASED ON THREE DIFFERENT THEORETICAL FRAMEWORKS
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| Format: | Artículo científico |
| Language: | en |
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Universidade do Vale do Rio dos Sinos
2011
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| _version_ | 1876459059993903104 |
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| author | CLÁUDIO DE ARAÚJO WANDERLEY |
| author_facet | CLÁUDIO DE ARAÚJO WANDERLEY |
| contents | MANAGEMENT ACCOUNTING CHANGE: A MODEL BASED ON THREE DIFFERENT THEORETICAL FRAMEWORKS CLÁUDIO DE ARAÚJO WANDERLEY LUIZ CARLOS MIRANDA JULIANA MATOS DE MEIRA JOHN CULLEN Administración y Contabilidad dialectical perspective new institutional sociology old institutional economics Management accounting change This paper aims to present and discuss a theoretical framework model to study the process of management accounting change. The paper draws on new institutional sociology, old ins- titutional economics, and the dialectical perspective. Specifically, the theoretical framework model combines three different frameworks that explain organisational change, namely: Dillard et al.’s (2004) framework, Burns and Scapens’ (2000) framework, and Seo and Creed’s (2002) framework. It is expected that this framework will be able to support the understanding of the complex ‘mishmash’ of inter-related factors at the micro and macro levels that shape manage- ment accounting practices. In doing so, this framework will help to understand and explain the process of management accounting change. 2011 artículo científico 1984-8196 https://www.redalyc.org/articulo.oa?id=337228646002 en http://www.redalyc.org/revista.oa?id=3372 Base Revista de Administração e Contabilidade da UNISINOS application/pdf Universidade do Vale do Rio dos Sinos Base Revista de Administração e Contabilidade da UNISINOS (Brasil) Num.2 Vol.8 |
| format | Artículo científico |
| id | redalyc_337228646002 |
| institution | Redalyc |
| language | en |
| publishDate | 2011 |
| publisher | Universidade do Vale do Rio dos Sinos |
| spellingShingle | MANAGEMENT ACCOUNTING CHANGE: A MODEL BASED ON THREE DIFFERENT THEORETICAL FRAMEWORKS CLÁUDIO DE ARAÚJO WANDERLEY Administración y Contabilidad dialectical perspective new institutional sociology old institutional economics Management accounting change MANAGEMENT ACCOUNTING CHANGE: A MODEL BASED ON THREE DIFFERENT THEORETICAL FRAMEWORKS CLÁUDIO DE ARAÚJO WANDERLEY LUIZ CARLOS MIRANDA JULIANA MATOS DE MEIRA JOHN CULLEN Administración y Contabilidad dialectical perspective new institutional sociology old institutional economics Management accounting change This paper aims to present and discuss a theoretical framework model to study the process of management accounting change. The paper draws on new institutional sociology, old ins- titutional economics, and the dialectical perspective. Specifically, the theoretical framework model combines three different frameworks that explain organisational change, namely: Dillard et al.’s (2004) framework, Burns and Scapens’ (2000) framework, and Seo and Creed’s (2002) framework. It is expected that this framework will be able to support the understanding of the complex ‘mishmash’ of inter-related factors at the micro and macro levels that shape manage- ment accounting practices. In doing so, this framework will help to understand and explain the process of management accounting change. 2011 artículo científico 1984-8196 https://www.redalyc.org/articulo.oa?id=337228646002 en http://www.redalyc.org/revista.oa?id=3372 Base Revista de Administração e Contabilidade da UNISINOS application/pdf Universidade do Vale do Rio dos Sinos Base Revista de Administração e Contabilidade da UNISINOS (Brasil) Num.2 Vol.8 |
| title | MANAGEMENT ACCOUNTING CHANGE: A MODEL BASED ON THREE DIFFERENT THEORETICAL FRAMEWORKS |
| topic | Administración y Contabilidad dialectical perspective new institutional sociology old institutional economics Management accounting change |
| url | https://www.redalyc.org/articulo.oa?id=337228646002 |