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Keywords: Accounting change
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Journal Articles
Qualitative Research in Accounting & Management (2025) 22 (4-5): 473–508.
Published: 05 August 2025
...Alexandra Fontes; Ana Paula Silva; Lúcia Lima Rodrigues Purpose This paper intends to develop a model to assess stakeholders’ perceptions of accounting change processes, drawing from Fontes et al.’s (2016) preliminary framework. In addition, it provides a comprehensive analysis of stakeholders...
Journal Articles
Qualitative Research in Accounting & Management (2013) 10 (2): 100–126.
Published: 14 June 2013
...Antti Rautiainen; Robert W. Scapens Purpose The purpose of this paper is to discuss the compatibility of actor network theory (ANT) and new institutional sociology (NIS) in analysing a case study of accounting change. Design/methodology/approach This is an interpretive case study. Findings...
