Purpose – The purpose of this paper is to analyze the accounting performance measurement (PM) change process in a … accounting PM became coupled into action when various intertwined (mostly institutional) pressures affecting change converged …. Perceived crises were found to accelerate accounting change by deinstitutionalization, i.e. by breaking (drastically) existing …

Purpose – This paper seeks to understand the role of financial accounting regulations in a less developed country in … Egyptian Financial Accounting Regulations (EFAR) in a harmony with International Accounting Standards (IASs). Design … of the socialist accounting practices. The regulations were also aimed at enhancing professional conduct and, at same …

Purpose – The purpose of this paper is to trace the changes in accounting practice in UK hospitals, focussing on … costing, funding and budgetary control, and to place more recent accounting changes in their historic context. Design … which are supplemented by reference to government publications, accounting practitioner journals and public records …

biennial conference of the Global Accounting and Organisational Change. Design/methodology/approach – A textual analytical … institutionalisation of organizational and accounting processes, top management and employee support for effective change processes … implementation of organizational innovations including accounting.  …

Purpose – The primary purpose of this paper is to merge two traditions in management accounting change – design theory … technical accounting changes are, in the final analysis, change management exercises. Implementing change requires thinking as a … five key lessons for future designers of accounting change. Implementers should: understand the mental models of …

Purpose – The purpose of this paper is to describe and critically evaluate the systems of accounting and accountability … for the Constituency Development Fund (CDF) in Kenya. It suggests a new framework of accounting and accountability that … accounting and accountability are skewed towards the needs of centralized national planning and development, contrary to its …

‐based accounting control system only produces chaotic managerial practices and degrades school services. The new system alienates staff … and personal relationships. Research limitations/implications – The paper contributes to the accounting literature by … studying the process of instituting accounting change and organizational participants' resistance to that change. Originality …

Purpose – The purpose of this paper is to contribute to knowledge about Russian public sector accounting in times of … change by exploring the emergence of a new way of accounting for Russian central government. Design/methodology/approach – In … this paper, accounting is viewed as a social and institutional practice. A frame of reference guided by three theoretical …

accounting (SMA) usage. Business strategy has been operationalized through strategic pattern, mission and positioning. Design … in different studies. Customer accounting, competitive position monitoring, competitor performance appraisal based on … empirical research is needed in order to be comparable with traditional management accounting techniques. Second, for the first …

Purpose – The purpose of this paper is to explore the concept of strategic management accounting (SMA) in an English … to this study, including implementation of new strategic management and management accounting practices. Design … mindset, accounting for strategic management is dealt with and institutional members' perceptions of SMA are shaped. The …