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Purpose: Drawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and to illustrate its potential for studying the situated nature of management accounting practices. The extended...
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Over the past decade institutional theory, and particularly the Burns and Scapens framework has been used for many studies of management accounting change [Burns, J., Scapens, R.W., (2000). Conceptualizing management accounting change: an institutional framework. Management Accounting Research,...
Persistent link: https://www.econbiz.de/10013051055
PurposeDrawing on recent research, which recognises the situated nature of accounting practices, the aim of the paper is to extend the Burns and Scapens (B&S) framework and illustrate its potential for studying the situated nature of management accounting practices. The extended framework...
Persistent link: https://www.econbiz.de/10012920730
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Purpose – This paper aims to offer a brief personal reflection upon, and celebrates, the 10th anniversary of Qualitative Research in Accounting & Management (QRAM). More specifically, the author highlights the journal's contributions towards advancing qualitative management accounting research...
Persistent link: https://www.econbiz.de/10010814687
Purpose – This paper aims to offer a brief personal reflection upon, and celebrates, the 10th anniversary of Qualitative Research in Accounting & Management ( QRAM ). More specifically, the author highlights the journal's contributions towards advancing qualitative management accounting...
Persistent link: https://www.econbiz.de/10014988041