... if they are not able to adapt to changes in the institutional environment (Neely et al., 1995 ; Johnson and Kaplan, 1987). Performance measurement systems Factors influencing and inhibiting change Banking sector Emerging economy Change management Emerging markets The banking industry has...

... point of view). Technical controls Process of change Management control Case studies Motors of change Life‐cycle approach Rules Change management Changes to the legal environment following the Enron, Worldcom and other financial scandals have put technical controls in the spotlight...

... accounting technologies Social and environmental accounting Accounting systems Social accounting New Zealand Sustainable development Change management One of the reasons cited for the lack of detail is that most change research at the organisational level has been deductively theorised (Parker...

... Accrual accounting Change process Qualitative research Change management Decision making Training needs Australia The not‐for‐profit sector [1] has undergone significant changes in the last two decades (Tuckman, 1998 ; Alexander, 2000 ; Georke, 2003 ; Jegers and Lapsley, 2003...

... and Winter, 1982). Becker (2004) argues that routines can consist of four different patterns: Martijn van der Steen can be contacted at: m.p.van.der.steen@rug.nl © Emerald Group Publishing Limited 2011 Management accounting Change management Accounts data processing Banks Behaviour...

.... Inertia Role ambiguity Management accounting The Netherlands Change management Various theorists draw on institutional theory to explain changes in management accounting practices. Institutions can be defined as “the taken‐for‐granted assumptions which identify categories of human actors...

... accounting technique, this is one of the few studies to have empirically examined it. © Emerald Group Publishing Limited 2008 Management accounting Innovation Quality costs Total quality management Change management While both Deming and Juran have their advocates, a considerable...

... patterns of dependencies in the public sector institutional context or in terms of funding sources) may lead to political responses that challenge traditional practices. Accounting Local government Change management This paper sets out to contribute to our understanding of how environmental...

... involves both stability and change. © Emerald Group Publishing Limited 2005 Accounting Change management Value analysis Eagle [1] is a gas processing company located in an East Asian country. Its main activities are processing and transmitting gas to various end users, but it also...

... in the Asia Pacific region. We are pleased to announce that the 5th Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference will be held on 8‐10 July 2007, in Auckland, New Zealand. © Emerald Group Publishing Limited 2005 Universities Change management Another...

..., can be seen as a direct process of steering that is seeking to colonise the organisational interpretive schemes. © MCB UP Limited 2001 Change management Resistance Accounting This paper explores, theoretically and empirically, the way organisations resist perceived unwanted...