Guerreiro, Reinaldo; Pereira, Carlos Alberto; Frezatti, … - In: Journal of Accounting & Organizational Change 2 (2006) 3, pp. 196-228
Purpose – The objective of this case study is to evaluate the change process, under the old institutional economics (OIE) approach, that had occurred within the management‐accounting system of Brazilian bank. The present study examines the efficacy of the change process in management...