e-journal

Evaluating management accounting change according to the institutional theory approach

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Purpose – The objective of this case study is to evaluate the change process, under the old
institutional economics (OIE) approach, that had occurred within the management-accounting system
of Brazilian bank. The present study examines the efficacy of the change process in management
accounting, from the perspective of system users, seven years after its beginning.
Design/methodology/approach – The research is based on a case study. The study presents a
literature review of institutional theory and a case study of Banco do Brasil – a large Brazilian bank
that has implemented profound changes in its management-accounting system.
Findings – The results indicate that new concepts have been effectively institutionalised and
converted into new values, habits, and routines inside the organisation. The study provides new
insights into management-accounting change.
Research limitations/implications – A single case study does not allow the results to be
generalised to other organisations.
Originality/value – The study offers a conceptual structure and operational guidelines to evaluate
institutionalisation of management-accounting change processes. The main contribution of this study
is to offer new operational insights on management- accounting institutionalisation using the
conceptual framework proposed by Burns and Scapens.

Keywords Management accounting, Organizational theory, Change management, Banks, Brazil

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 2 No. 3, 2006 pp. 196-228

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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