...Fabiano Siqueira de Oliveira; Octávio Ribeiro de Mendonça Neto; Jose Carlos Tiomatsu Oyadomari; Claudio de Araújo Wanderley Purpose This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity. Design...

... such conflicts can be linked to institutional complexity using the institutional logics perspective. Accordingly, our two interrelated questions are as follows: While compatibility is defined as: […] the extent to which the instantiations of logics imply consistent and reinforcing organizational...