... 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Management accounting change processes Qualitative research methodology Accounting and organizational change Innovation in management accounting systems Management accounting innovations...

... on criticizing the available frameworks and developing our proposed MAC contextual framework. Section 5 presents some concluding remarks. Management accounting change processes Organisational change Management accounting change Accounting and organizational change Management accounting practices...

... accounting Health public sector management Hospitals Management accounting change processes Strategic management accounting Our study contributes to the existing literature in several ways. We add to the literature on SMA by identifying particular SMA techniques important for hospitals, based...

... of the accountants during the stocktaking process. The case suggested that there are some factors that may facilitate the processes of routinisation and institutionalisation. Management accounting change processes Institutional theory Management accounting practices Organizational change Management accounting...