Management accounting change: a model based on three different theoretical frameworks

Authors

  • Cláudio de Araújo Wanderley
  • Luiz Carlos Miranda
  • Juliana Matos de Meira
  • John Cullen

Abstract

This paper aims to present and discuss a theoretical framework model to study the process of management accounting change. The paper draws on new institutional sociology, old institutional economics, and the dialectical perspective. Specifically, the theoretical framework model combines three different frameworks that explain organisational change, namely: Dillard et al.’s (2004) framework, Burns and Scapens’ (2000) framework, and Seo and Creed’s (2002) framework. It is expected that this framework will be able to support the understanding of the complex ‘mishmash’ of inter-related factors at the micro and macro levels that shape management accounting practices. In doing so, this framework will help to understand and explain the process of management accounting change.


Key words: management accounting change, new institutional sociology, old institutional economics, dialectical perspective.

Downloads

Published

2021-05-26

Issue

Vol. 8 No. 2 (2011): apr/jun

Section

Articles

License

I grant the journal BASE the first publication of my article, licensed under Creative Commons Attribution license (which allows sharing of work, recognition of authorship and initial publication in this journal).

I confirm that my article is not being submitted to another publication and has not been published in its entirely on another journal. I take full responsibility for its originality and I will also claim responsibility for charges from claims by third parties concerning the authorship of the article.

I also agree that the manuscript will be submitted according to the journal’s publication rules described above.