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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...
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Our paper aims to explore management control as complex and intertwining process over time, rather than the (mainstream) fixation on rational, optimising tools for ensuring business success. We set out to contribute towards our understanding of why and how particular management controls evolve...
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