Purpose – This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector … action. Originality/value – The paper contributes to the accounting literature by investigating institutional …

accounting change triggered by social and environmental concerns. Design/methodology/approach – The study begins with a … of management accounting change, underlining strengths and weaknesses. To deal with the main weaknesses, the … is contextualized to the examination of management accounting change triggered by sustainability issues. Findings …