Conceptualizing management accounting change: an institutional framework☆

By John Burns, Robert W. Scapens. 2000

1,632 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Organizational Behavior and Human Resource Management

View Paper: https://www.semanticscholar.org/paper/1564de22a937bba2d2bd47ddd9ff2b7fb26bbb2f

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In Accounting

In Management Information Systems

In Organizational Behavior and Human Resource Management

Citations in the corpus

Making Business Partners: A Case Study on how Management Accounting Culture was Changed (2007, methodology): “Burns and Scapens (2000) presented a framework for institutional change in accounting by drawing on the works of OIE by Barley and Tolbert (1997).”
Institutional Contradiction and Management Control Innovation: A Field Study of Total Quality Management Practices in a Privatized Telecommunication Company (2010, neutral): “In many organizations, the management control system constitutes the stable rules and routines which enable and constrain actions (see Scapens, 1994; Burns and Scapens, 2000).”
Stability and change: an institutionalist study of management accounting change (2005, methodology): “For this purpose, we will use the framework set out in Burns and Scapens (2000)”
Social and environmental accounting, organisational change and management accounting: a processual view (2013, methodology): “The approach that we adopt is ‘processual’ in the sense that we explore the development (and effects) of SEAR practices as cumulative process(es) over time (Burns, 2000; Burns and Scapens, 2000).”
Management accounting change in South Africa (2004, background): “There is a wide body of literature to support this (see for example, Lee, 1987; Hopwood, 1990; Innes and Mitchell, 1990; Kellet and Sweeting, 1991; Coates et al., 1992; Cobb et al., 1995; Brignall, 1997; Malmi, 1999; Burns and Scapens, 2000; Luther and Longden, 2001; Hoque, 2003).”
An institutional perspective of accountants' new roles – the interplay of contradictions and praxis (2005, background): “Thus, an opening is carved out for ‘revolutionary breakdown’ in the same way that Burns and Scapens (2000) referred to ‘revolutionary change’ as being that which involves fundamental shifts occurring at the (taken-for-granted) institutional realm.”
Control and change - Analysing the process of institutionalisation (2007, neutral): “The decoupling of MCS can be an organisational response to institutional demand but also an attempt developed by internal coalitions to resist the new logic (Townley, 1997; Basu et al. , 1999; Burns and Scapens, 2000; Major and Hopper, 2005).”
Moderate impact of ERPS on management accounting: a lag or permanent outcome? (2002, background): “Analysing accounting praxis as institutionalized routines could turn out to be fruitful with regard to an understanding of the very nature of management accounting change and continuity (Burns and Scapens, 2000).”
Business intelligence & analytics in management accounting research: Status and future focus (2018, methodology): “Old institutional theory, for example, has been used in the literature to study management accounting change (Burns and Scapens, 2000).”
Management accounting and corporate governance: An institutional interpretation of the agency problem (2006, background): “…of the ITA are also those features that are most generic in institutional approaches such as the expectation that much behaviour by those in organizations who practice management accounting can be explained by habits, routines and taken-for-granted rules (Scapens, 1994; Burns and Scapens, 2000).”
Realising the richness of psychology theory in contingency-based management accounting research (2016, background): “2 For reviews and discussion of contingency research in management accounting more broadly, see, for example, Chapman (1997), Hartmann (2000), Chenhall (2003), and Otley (2015). For excellent overviews of the use of psychology theory in management accounting research, see Birnberg et al.”