Purpose – The purpose of this paper is to explore the dynamics involved in the emergence and change of management accounting routines. It seeks to provide an understanding of the ways in which these complex routines foster stability and change in management accounting practices....

Purpose – The purpose of this paper is to explore the dynamics involved in the emergence and change of management accounting routines. It seeks to provide an understanding of the ways in which these complex routines foster stability and change in management accounting practices....

1. Organizing beyond management and market -- 2. Institutional products -- 3. Institutional actors -- 4. Institutional movements -- 5. Societal trends -- 6. From elements in the environment to organizational practice -- 7. The institutional environment and organizational change.

Philosophies of Organizational Change explains the assumptions that drive different perspectives on organizational change management. The book describes and examines the myriad philosophical interpretations of change, revealing how and why managers confront change using so many competing...

The classical concept of organizations as comprising solitary 'walled-in' actors with clear operational boundaries is increasingly being challenged. On the one hand, established organizational forms have been supplemented by a whole variety of new ones that only partially exhibit their...

Einführung -- Grundsätzliche Vorgehensweise bei der PMI -- Prozesse und Unternehmensstruktur in der PMI -- Change Management in der PMI -- Der Begriff der Nachhaltigkeit -- Organisationstheoretische Überlegungen.