Table 2. Key review findings of a papers... | Emerald Publishing

Table 2.

Key review findings of a papers

Theme	Advancements to B&S framework as a method theory
Routines and rules interaction	Explored the nature and interaction between routines and rules Conceptualized routines as having observable (artefacts) and cultural elements Suggested routines may pre-exist rules Discussed the path dependency of routines and their foundation at various levels
Refinement of rules	Introduced the differentiation between formal and informal rules Explored the role of technology in embedding rules within organizational practices Highlighted the cognitive structure of rules and their operationalization
Pluralistic application of B&S	Used in conjunction with theories from economics, psychology, sociology, etc., to address broader concepts like organizational fields and cultural norms Enhanced understanding of management accounting change through multilevel institutional analysis Added concepts of power and trust to the framework
Power in the context of B&S	Integrated theories and concepts of power to understand its role within B&S Applied power mobilization dimensions to B&S, exploring power over resources, processes, meaning, and the system
Trust and organizational principles	Explored the role of trust in the enactment of rules/routines within performance/control systems Discussed trust as necessary for encoding organizational principles into rules and routines, and their enactment

Theme	Advancements to B&S framework as a method theory
Routines and rules interaction	Explored the nature and interaction between routines and rules Conceptualized routines as having observable (artefacts) and cultural elements Suggested routines may pre-exist rules Discussed the path dependency of routines and their foundation at various levels
Refinement of rules	Introduced the differentiation between formal and informal rules Explored the role of technology in embedding rules within organizational practices Highlighted the cognitive structure of rules and their operationalization
Pluralistic application of B&S	Used in conjunction with theories from economics, psychology, sociology, etc., to address broader concepts like organizational fields and cultural norms Enhanced understanding of management accounting change through multilevel institutional analysis Added concepts of power and trust to the framework
Power in the context of B&S	Integrated theories and concepts of power to understand its role within B&S Applied power mobilization dimensions to B&S, exploring power over resources, processes, meaning, and the system
Trust and organizational principles	Explored the role of trust in the enactment of rules/routines within performance/control systems Discussed trust as necessary for encoding organizational principles into rules and routines, and their enactment

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