MANAGEMENT ACCOUNTING CHANGE: A REVIEW
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Artículo científico |
| Sprache: | en |
| Veröffentlicht: |
Universidade do Vale do Rio dos Sinos
2013
|
| Schlagworte: | |
| Online-Zugang: | |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| _version_ | 1866591285132918784 |
|---|---|
| author | CLAUDIO WANDERLEY |
| author_facet | CLAUDIO WANDERLEY |
| contents | MANAGEMENT ACCOUNTING CHANGE: A REVIEW CLAUDIO WANDERLEY JOHN CULLEN Administración y Contabilidad change literature review Management accounting interpretive research The objective of this study is to discuss the main aspects of management accounting change and the present stage of research in the area. Research in the field of management accounting change can be characterised by its methodological diversity which includes interpretive research, critical research and the traditional functionalist and positivist research. A variety of research methods have also been used, including surveys, fieldwork, case studies and ethnographic studies, as well as studies that have adopted a more conventional quantitative approach, such as contingency-type studies. In addition, researchers have drawn on a wide range of theories, including traditional positivistic theories, such as economic theory and contingency theory, and alternative theories, such as institutional theory, structuration theory, actor network theory, middle-range thinking, labour process theory, political economy, and Foucault’s theory. Therefore, management accounting change is a heterogenic field of research with a non-dominant paradigm. 2013 artículo científico 1984-8196 https://www.redalyc.org/articulo.oa?id=337229732002 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.4 Vol.10 |
| format | Artículo científico |
| id | redalyc_337229732002 |
| language | en |
| publishDate | 2013 |
| publisher | Universidade do Vale do Rio dos Sinos |
| spellingShingle | MANAGEMENT ACCOUNTING CHANGE: A REVIEW CLAUDIO WANDERLEY Administración y Contabilidad change literature review Management accounting interpretive research MANAGEMENT ACCOUNTING CHANGE: A REVIEW CLAUDIO WANDERLEY JOHN CULLEN Administración y Contabilidad change literature review Management accounting interpretive research The objective of this study is to discuss the main aspects of management accounting change and the present stage of research in the area. Research in the field of management accounting change can be characterised by its methodological diversity which includes interpretive research, critical research and the traditional functionalist and positivist research. A variety of research methods have also been used, including surveys, fieldwork, case studies and ethnographic studies, as well as studies that have adopted a more conventional quantitative approach, such as contingency-type studies. In addition, researchers have drawn on a wide range of theories, including traditional positivistic theories, such as economic theory and contingency theory, and alternative theories, such as institutional theory, structuration theory, actor network theory, middle-range thinking, labour process theory, political economy, and Foucault’s theory. Therefore, management accounting change is a heterogenic field of research with a non-dominant paradigm. 2013 artículo científico 1984-8196 https://www.redalyc.org/articulo.oa?id=337229732002 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.4 Vol.10 |
| title | MANAGEMENT ACCOUNTING CHANGE: A REVIEW |
| topic | Administración y Contabilidad change literature review Management accounting interpretive research |
| url | https://www.redalyc.org/articulo.oa?id=337229732002 |