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Theory of perpetual management accounting innovation lag in hierarchical organizations

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References

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1989

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The achievability of budget targets in profit centers: a field study

349 cited

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2016NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities22 cited
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2003Nuevo Institucionalismo, Teoría de la Estructuración y Cambio en los Sistemas y Prácticas de Contabilidad de Gestión: Teorías y Métodos de Investigación16 cited
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2016Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory11 cited
2000Organizational Design and Management Accounting Change10 cited