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...

Full-text of this article is not available in this e-prints service. This article was originally published following peer-review in The European Accounting Review, published by and copyright Routledge.

Full-text of this article is not available in this e-prints service. This article was originally published following peer-review in The British Accounting Review, published by and copyright Academic Press.

The implementation of management accounting change constitutes much more than the selection of what may be perceived as being 'optimal' accounting systems and techniques, followed by a 'technical' process of implementation. Selecting and implementing the 'right' accounting systems and techniques...

Starting from the position that management accounting systems and practices constitute organisational rules and routines, this paper describes an institutional framework for the conceptualisation of management accounting change. Drawing from (old) institutional economics, the framework explores...

Recent years have witnessed various changes in organisational structures, and seen the increasing importance of lateral relations. The objective of this paper is to explore the nature of lateral relations and to develop a framework for conceptualising the elements of a 'governance package' for...

Hoogovens Steel (HS) is a vertically integrated steel company, which until 1995 was functionally structured. During the eighties the steel market became saturated and more heterogeneous. In order to remain a flexible, market-oriented company, HS changed its organizational structure, by...