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Keywords: Change
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Journal Articles
Accounting, Auditing & Accountability Journal (2016) 29 (7): 1234–1258.
Published: 19 September 2016
...Georgios Makrygiannakis; Lisa Jack Purpose The purpose of this paper is to suggest a strong structuration-based framework for the study of management accounting change. Design/methodology/approach A retrospective field study was designed to investigate the impact of the 2008 financial crisis...
Journal Articles
Accounting, Auditing & Accountability Journal (2016) 29 (6): 1075–1099.
Published: 15 August 2016
...Lynda C. Taylor; Robert W. Scapens Purpose – The purpose of this paper is to analyse the implementation of a new accounting system in the accounting department of a large retail company. The paper seeks to understand and explain how management accounting change can be shaped by the identity...
