ter Bogt, Henk J.; Scapens, Robert W. - In: Accounting, Auditing & Accountability Journal 32 (2019) 6, pp. 1801-1825
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...