Management accounting change and stability: Loosely coupled rules and routines in action

By K. Lukka. 2007

308 citations recorded by the source corpus.

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

View Paper: https://www.semanticscholar.org/paper/f9714193c79a2cbffb0ca37ed0a088d3923f0e0a

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In Management Information Systems

In Organizational Behavior and Human Resource Management

In Strategy and Management

Citations in the corpus

On the emergence of strategic management accounting: An institutional perspective (2009, methodology): “…area of management accounting change, especially old institutional economics (OIE) (Burns and Scapens, 2000; Burns and Baldvinsdottir, 2005; Lukka, 2007) and new institutional sociology (NIS) (Granlund and Lukka, 1998; Granlund, 2001), this neoinstitutional framework has made explicit…”
Institutional Contradiction and Management Control Innovation: A Field Study of Total Quality Management Practices in a Privatized Telecommunication Company (2010, unknown): “It extends work of theorists who have attempted to develop a processual view of change (Hirsch and Lounsbury, 1997; Beckert, 1999; Burns and Scapens, 2000; Seo and Creed, 2002; Dorado, 2005; Lukka, 2007; Modell, Jacobs and Wiesel, 2007; Cruz, Major and Scapens, 2009).”
Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses (2012, methodology): “Decoupling has been used widely in understanding processes of accounting change (e.g. Cruz, Major, & Scapens, 2009; Lukka, 2007; Nor-Aziah & Scapens, 2007).”
The design and use of performance management systems: An extended framework for analysis (2009, background): “These PMSs change issues clearly link to the wider area of management accounting change more generally (e.g. Baines and Langfield-Smith, 2003; Burns and Scapens, 2000; Burns and Vaivio, 2001; Busco et al., 2007; Dambrin et al., 2007; Lukka, 2007; Scapens and Jazayeri, 2003).”
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).”