substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical … the legal environment is far from perfect, the complementary relationship between reputation and accounting information is … the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides …

Focusing on internal micro-processes, this study contributes to the management accounting change literature showing … institutional transformation in whose process the implementation of a cost accounting system was driven. As main conclusions …, firstly, we argue that management accounting change drivers are strongly influenced by actors' interests and by the perception …