Towards explaining stability in and around management accounting systems

By Markus Granlund. 2001

352 citations recorded by the source corpus.

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

View Paper: https://www.semanticscholar.org/paper/27fb6da1bb1d3e68364627d1f3cbfe82c4285531

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Management Information Systems

1. Yi Ma
2. M. Tayles
3. T. Malmi
4. Markus Granlund
5. K. Lukka
6. Tero-Seppo Tuomela
7. Samuel Sponem
8. Caroline Lambert

In Organizational Behavior and Human Resource Management

1. M. Tayles
2. Yi Ma
3. T. Malmi
4. Markus Granlund
5. Samuel Sponem
6. Caroline Lambert
7. C. Dambrin
8. K. Lukka

Citations in the corpus

• Moderate impact of ERPS on management accounting: a lag or permanent outcome? (2002, background): “This framework has been demonstrated to offer a credible and intelligible basis for the analysis and explanation of the forces that may drive accounting change and continuity (e.g. Granlund et al., 1998; Granlund, 2001).”
• ERP Customization Failure: Institutionalized Accounting Practices, Power Relations and Market Forces (2007, background): “It is often observed that accounting systems and practices are difficult or slow to change (Scapens and Roberts, 1993; Burns, 2000; Granlund, 2001; Burns et al., 2003; Lukka, 2007).”
• Control and change - Analysing the process of institutionalisation (2007, positive): “For us, NIS is a relevant framework because it enables us to show that MCS changes are driven mainly by institutional factors and not only by efficiency motives (Granlund, 2001).”
• On the emergence of strategic management accounting: An institutional perspective (2009, methodology): “…upon crosssectional survey methods (Guilding, 1999; Guilding et al., 2000; Chenhall and LangfieldSmith, 1998); they could not offer adequate insight into how SMA practices are influenced by organisational contexts (Malmi, 1997; Covaleski et al., 1993, 1996; Burns and Scapens, 2000; Granlund, 2001).”
• Management accounting change and stability: Loosely coupled rules and routines in action (2007, background): “This paper contributes to the recent literature on management accounting change and stability, such as Granlund (1998, 2001).”
• The interplay of different levers of control: A case study of introducing a new performance measurement system (2005, background): “A number of case studies have pointed out the persistence of management accounting systems (e.g.Granlund, 1998, 2001; Burns, 1996; cf. Burns and Scapens, 2000).”