...Martin Quinn; Martin R.W. Hiebl Purpose Recent research provides useful insights on management accounting routines, yet little is written on their foundations. In particular, factors which may contribute to eventual management accounting routines have not been detailed in terms of the process...

... accounting systems Organizational culture Routines Change management Institutionalisation Six sigma The above incident illustrates the extent of the change which had overtaken BETA in a period of less than four years. In 1994, before it was acquired by ALPHA, BETA was a bureaucratic state‐owned...