Purpose – The purpose of this paper is to explore the dynamics involved in the emergence and change of management accounting routines. It seeks to provide an understanding of the ways in which these complex routines foster stability and change in management accounting practices....

Purpose – The purpose of this paper is to explore the dynamics involved in the emergence and change of management accounting routines. It seeks to provide an understanding of the ways in which these complex routines foster stability and change in management accounting practices....

Some voices argue that grant-making foundations are social innovators or the vanguard of society. Others see foundations as weak and encapsulated institutions, deprived of effective internal or external stimuli, and unable to deal with broad social problems. Both arguments have merit. While some...

In this article, I use an empirical case from a Norwegian transnational maritime company to discuss organizational boundaries and, implicitly, organizational form. I focus on the relationship of the formal organization as a legal entity to its outside world and ask how boundary work toward...