A little change goes a long way: Management accounting change Framework revised

  • Aleksandra Klein (Ko-Autor*in)
  • Arthur Posch (Ko-Autor*in)

Aktivität: Vortrag › Wissenschaftlicher Vortrag (Science-to-Science)

Beschreibung

Empirical research, built on (neo-)institutional theory, often represents a static view on the institutions and lack of details on the various processes, typical of organizations dealing with change. This study suggests a more dynamic, process-oriented interpretation and enhancement of Burns and Scapens' management accounting change framework, comprising material, actions and power and cognitive realms of change. This paper particularly focuses on management accounting change in family firms as well as the role of socioemotional wealth during change processes.
Zeitraum1 Juli 2015 → 4 Juli 2015
Ereignistitel31st EGOS Colloquium
VeranstaltungstypKeine Angaben
BekanntheitsgradInternational

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