Management Accounting Change: A Model Based on Three Different Theoretical Frameworks

Informações

Código: CON1652
Divisão: CON - Contabilidade
Tema de Interesse: CON-B - Contabilidade Gerencial

Autores

Cláudio de Araújo Wanderley, Juliana Matos de Meira, Luiz Carlos Miranda

Resumo

This paper aims to present and discuss a theoretical framework model to study theprocess of management accounting change. The paper draws on new institutional sociology,old institutional economics, and dialectical perspective. Specifically, the theoreticalframework model combines three different frameworks that explain organisational change,namely: Dillard et al.’s (2004) framework, Burns and Scapens’ (2000) framework, and Seoand Creed’s (2002) framework. It is expected that this framework will be able to support theunderstanding of the complex ‘mish-mash’ of inter-related factors in both micro and macrolevels that shape management accounting practices. In doing so, this framework will help tounderstand and explain the process of management accounting change.

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