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

  • Klein, A. (Contributor)
  • Arthur Posch (Contributor)

Activity: Talk or presentationScience to science


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.
Period1 Jul 20154 Jul 2015
Event title31st EGOS Colloquium
Event typeUnknown
Degree of RecognitionInternational