Never mind the gap: towards an institutional perspective on management accounting practiceRobert William Scapens1994-09-01articleManagement Accounting Research538 citationsclosedNo readable copy stored yet — this record is metadata only.Accounting and Organizational ManagementAccounting Theory and Financial ReportingManagement and Organizational StudiesAbstractNo abstract was published for this record.Citations in this libraryStored only when both papers are in the corpus — 538 citations exist upstream.Cited by2004Organizational routines: a review of the literature2004The making and remaking of organization context2003ERP systems and management accounting change: opportunities or impacts? A research note1999Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms2002Moderate impact of ERPS on management accounting: a lag or permanent outcome?2005Understanding management accounting practices: A personal journey2001Management accounting change2005An institutional perspective of accountants' new roles – the interplay of contradictions and praxis