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Evaluating management accounting change according to the institutional theory approach
16 references·16 citing·36 second hopsampled
Evaluating management accounting change according to the institutional theory approach (2006)Evaluating management accounting change a…Case Study Research (2004)Case Study ResearchAntecedents to management accounting change: a structural equation approach (2003)Antecedents to management acc…The dynamics of accounting change Inter‐play between new practices, routines, institutions, power and politics (2000)The dynamics of accounting ch…Conceptualizing management accounting change: an institutional framework (2000)Conceptualizing management ac…Sustainable competitive advantage: combining institutional and resource-based views (1997)Sustainable competitive advan…Institutionalization and Structuration: Studying the Links between Action and Institution (1997)Institutionalization and Stru…Qualitative Data Analysis: An Expanded Sourcebook (1994)Qualitative Data Analysis: An…Never mind the gap: towards an institutional perspective on management accounting practice (1994)Never mind the gap: towards a…Accounting and control: a case study of resistance to accounting change (1993)Accounting and control: a cas…The Constitution of Society. (1988)The Constitution of Society.The archeology of accounting systems (1987)The archeology of accounting …Relevance Lost: The Rise and Fall of Management Accounting (1987)Relevance Lost: The Rise and …Case Study Research: Design and Methods (1984)Case Study Research: Design a…Central Problems in Social Theory (1979)Central Problems in Social Th…New rules of sociological method (1976)New rules of sociological met…Leadership in administration (1957)Leadership in administrationIntegrating sustainability in management control systems: an exploratory study on Italian banks (2024)Integrating sustainability in…The impact of green accounting on environmental performance: mediating effects of energy efficiency (2023)The impact of green accountin…The COVID-19 pandemic: opportunity or challenge for climate change risk disclosure? (2022)The COVID-19 pandemic: opport…Management control systems effect on the micro-level processes of product innovation (2022)Management control systems ef…Bean counter to value-adding business partner: the changing role of the accountant and situated rationality in a multinational firm (2022)Bean counter to value-adding …Management accounting and organizational change: alternative perspectives (2019)Management accounting and org…Accounting and structural reforms: A case study of Egyptian electricity (2017)Accounting and structural ref…Influence of institutional pressures on performance measurement systems (2016)Influence of institutional pr…Cost consciousness: conceptual development from a management accounting perspective (2015)Cost consciousness: conceptua…Contents and Determinants of Corporate Social Responsibility Website Reporting in Sub-Saharan Africa: A Seven-Country Study (2015)Contents and Determinants of …Research Agenda on Integrated Reporting: New Emergent Theory and Practice (2014)Research Agenda on Integrated…Management control research in the banking sector (2013)Management control research i…How the BSC implementation process shapes its outcome (2011)How the BSC implementation pr…An Analytical framework to examine changes in performance measurement systems within the banking sector (2011)An Analytical framework to ex…Desenvolvimento de modelo conceitual de sistemas de custos: um enfoque institucional (2010)Desenvolvimento de modelo con…Collective action in the implementation of a “greener” performance measurement system (2010)Collective action in the impl…Economic Action and Social Structure: The Problem of Embeddedness (1985)Dynamic capabilities and strategic management (1997)Network location and learning: the influence of network resources and firm capabilities on alliance formation (1999)Firm resources and sustained competitive advantage (2004)An institution-based view of international business strategy: a focus on emerging economies (2008)Institutions, resources, and entry strategies in emerging economies (2008)The Social Construction of Reality (1967)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Where Do Interorganizational Networks Come From? (1999)Knowledge and Organization: A Social-Practice Perspective (2001)2 How Actors Change Institutions: Towards a Theory of Institutional Entrepreneurship (2009)A framework of sustainable supply chain management: moving toward new theory (2008)Improving Impact Studies of Teachers’ Professional Development: Toward Better Conceptualizations and Measures (2009)Case study research: design and methods (2011)Mixed Methods Research: A Research Paradigm Whose Time Has Come (2004)Qualitative research: Methods in the social sciences (2006)Document Analysis as a Qualitative Research Method (2009)Three Approaches to Qualitative Content Analysis (2005)Using thematic analysis in psychology (2006)The qualitative content analysis process (2008)Towards a dynamic theory of strategy (1991)Performance measurement system design (1995)The impact of supply chain integration on performance: A contingency and configuration approach (2009)Anarchy is what states make of it: the social construction of power politics (1992)What Is Agency? (1998)Toward a Theory of Social Practices (2002)Notes on the theory of the actor-network: Ordering, strategy, and heterogeneity (1992)Interpretive case studies in IS research: nature and method (1995)The Nature of Theory in Information Systems1 (2006)The New Institutionalism: Organizational Factors in Political Life (1983)What Do Interlocks Do? An Analysis, Critique, and Assessment of Research on Interlocking Directorates (1996)Identity and the Economics of Organizations (2005)Information Technology and the Structuring of Organizations (1991)Perspective Making and Perspective Taking in Communities of Knowing (1995)Structure, Agency and the Internal Conversation (2003)
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References

  • 1984Case Study Research: Design and Methods81,948 cited
  • 1994Qualitative Data Analysis: An Expanded Sourcebook48,401 cited
  • 2004Case Study Research15,455 cited
  • 1988The Constitution of Society.8,828 cited
  • 1979Central Problems in Social Theory7,983 cited
  • 1987Relevance Lost: The Rise and Fall of Management Accounting3,169 cited
  • 1997Sustainable competitive advantage: combining institutional and resource-based views2,861 cited
  • 1976New rules of sociological method2,676 cited
  • 1997Institutionalization and Structuration: Studying the Links between Action and Institution2,605 cited
  • 1957Leadership in administration2,296 cited
  • 2000Conceptualizing management accounting change: an institutional framework1,574 cited
  • 1987The archeology of accounting systems1,266 cited
  • 2003Antecedents to management accounting change: a structural equation approach603 cited
  • 1994Never mind the gap: towards an institutional perspective on management accounting practice538 cited
  • 2000The dynamics of accounting change Inter‐play between new practices, routines, institutions, power and politics373 cited

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1993
Accounting and control: a case study of resistance to accounting change
331 cited

Cited by

  • 2015Contents and Determinants of Corporate Social Responsibility Website Reporting in Sub-Saharan Africa: A Seven-Country Study127 cited
  • 2023The impact of green accounting on environmental performance: mediating effects of energy efficiency68 cited
  • 2014Research Agenda on Integrated Reporting: New Emergent Theory and Practice56 cited
  • 2019Management accounting and organizational change: alternative perspectives45 cited
  • 2016Influence of institutional pressures on performance measurement systems39 cited
  • 2017Accounting and structural reforms: A case study of Egyptian electricity37 cited
  • 2022Bean counter to value-adding business partner: the changing role of the accountant and situated rationality in a multinational firm32 cited
  • 2024Integrating sustainability in management control systems: an exploratory study on Italian banks30 cited
  • 2022The COVID-19 pandemic: opportunity or challenge for climate change risk disclosure?29 cited
  • 2013Management control research in the banking sector28 cited
  • 2011How the BSC implementation process shapes its outcome22 cited
  • 2010Desenvolvimento de modelo conceitual de sistemas de custos: um enfoque institucional19 cited
  • 2015Cost consciousness: conceptual development from a management accounting perspective19 cited
  • 2022Management control systems effect on the micro-level processes of product innovation18 cited
  • 2011An Analytical framework to examine changes in performance measurement systems within the banking sector15 cited
  • 2010Collective action in the implementation of a “greener” performance measurement system13 cited