or so. In particular, the interactions of rules and routines, over time, provide explanations for the stable or changing … will focus on an organizational environment where rules are more prevalent and explore the role of rules in rules …/routines interactions. Such studies focusing on rules are lacking in the extant literature. This paper provides some evidence from initial …

conceptualisations on organisational routines and rules into management accounting. Design/methodology/approach – The paper sets out with … Pentland, the nature of management accounting routines in particular is explored in some detail. By association, rules are also … interrelationship between routines and rules as highlighted in the B&S framework and some concerns in recent literature addressed. In …

accounting research and a relative neglect of rules. It seeks to advance our understanding of how rules and routines may interact …/methodology/approach – The authors draw on, and develop, insights from extant literature and from two case studies to explore how rules and … routines may interact. Findings – The paper proposes a framework on the interactions of rules and routines across multiple …