Empirical studies suggest that management accounting practice is shaped and reshaped by both intra, inter, and extra … framework of management accounting change developed by Burns and Scapens (2000). This modified Burns and Scapens (2000 … inter-institutional logic and dominant organizational logic in the process of management accounting practice stability and …

PurposeDrawing on recent research, which recognises the situated nature of accounting practices, the aim of the paper … management accounting practices. The extended framework distinguishes field-level institutions (broader institutions) and … institutional theory, both new institutional sociology (NIS), where the focus has been on the institutional logics perspective, and …

The report explains why accounting is not a purely mechanical activity, but is affected by the incentives of those … involved in the accounting process and by surrounding institutions, which help shape incentives and facilitate and constrain … institutional changes involved in globalisation and how they affect accounting, and reports some of the key findings of research on …

corruption to financial accounting information. This paper explains how corruption that had been taken for granted as acceptable … practices by society in Indonesia during the New Order Government degraded the role of financial accounting information to … become a symbolic rationality rather than reflected the managerial performance of an organization. Using institutional theory …

evolution of the Romanian accounting profession and to advance a tentative prognosis. Using the case of Romania as context for … contributes to the research on the global – local dialectic in the accounting profession and has implications for the literature … on the accounting profession, but also for professional bodies and academia. …