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An institutional perspective on the changes in management accountants' professional role
Goretzki, Lukas; Strauß, Erik; Weber, Jürgen - In: Management accounting research 24 (2013) 1, pp. 41-63
Persistent link: https://www.econbiz.de/10009726928
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An Institutional Perspective on the Changes in Management Accountants’ Professional Role
Goretzki, Lukas - 2012
The paper theorizes how a new actor of a firm can drive the institutionalization of a new role for management accountants. Drawing on institutional theory and using insights from a single case study in a German manufacturing firm, the paper analyses the institutionalization of the so-called...
Persistent link: https://www.econbiz.de/10013097343
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Theorising management accountants' roles and practices : a case study in a German manufacturing firm
Goretzki, Lukas - 2011
Persistent link: https://www.econbiz.de/10011579021