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Ditemukan 3 dari pencarian Anda melalui kata kunci: author=Gary Spraakman
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The persistence of delegitimated structures
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Gary SpraakmanKen Ogata

Purpose – The purpose of this paper is to ascertain whether the deinstitutionalization of management accounting is better described using structuration theory (techniques are reproduced until replaced) or sedimentation (layering of a new technique upon an earlier technique). Design/methodology/approach – An archival study of management accounting at the Hudson’s Bay Company (HBC) betw…

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ISBN/ISSN
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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 9 No. 3, 2013 pp. 280-303
Judul Seri
Journal of Accounting & Organizational Change
No. Panggil
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The impact of institutions on management accounting changes at the Hudson’s…
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Gary Spraakman

Purpose – Aims to examine the four different management accounting systems or sets that existed at the Hudson’s Bay Company (HBC) during the 1670-2005 period with Burns and Scapens’ institution-based framework of management accounting change. Design/methodology/approach – A case study was used with comprehensive archival evidence coming mainly from the Hudson’s Bay Company Archive…

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ISBN/ISSN
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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 2 No. 2, 2006 pp. 101-122
Judul Seri
Journal of Accounting & Organizational Change
No. Panggil
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ERP systems and management accounting: a multiple case study
Komentar Bagikan
Cristo´bal Sa´nchez-Rodrı´guezGary Spraakman

Purpose – The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically, the purposes of this paper are to analyze the changes that ERP implementations have had on performance measures, management accounting techniques, activities of management accountants, and the use of non-…

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ISBN/ISSN
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Deskripsi Fisik
Qualitative Research in Accounting & Management Vol. 9 No. 4, 2012 pp. 398-414
Judul Seri
Qualitative Research in Accounting & Management
No. Panggil
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