Cooper, Stuart; Parkes, Carole; Blewitt, John - In: Accounting, Auditing & Accountability Journal 27 (2014) 2, pp. 234-258
Purpose – Neo-institutional theory suggests that organisations change occurs when institutional contradictions, caused by exogenous and endogenous dynamics, increase over time to the point where change can no longer be resisted. Human praxis will result, but only when sufficiently powerful...