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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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Exploring the role of metaphors in social-identity construction : the case of the German controller
Goretzki, Lukas; Löhlein, Lukas; Schäffer, Utz; … - In: The European accounting review 31 (2022) 4, pp. 877-903
Persistent link: https://www.econbiz.de/10013370853
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Performance measurement systems and the enactment of different institutional logics : insights from a football organization
Carlsson-Wall, Martin; Kraus, Kalle; Messner, Martin - In: Management accounting research 32 (2016), pp. 45-61
Persistent link: https://www.econbiz.de/10011564254