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...

This cutting-edge, multidisciplinary Handbook comprises specially commissioned contributions surveying state-of-the-art research on the concept of organizational routines. An authoritative overview of the concept of organizational routines and its contributions to our understanding of...