Conceptualising Management Accounting Change: An Institutional Framework

Posted: 22 Mar 2000

See all articles by John Burns

John Burns

University of Colorado at Denver - Business School; Stockport, United Kingdom

Robert W. Scapens

University of Manchester - Division of Accounting and Finance

Abstract

Starting from the position that management accounting systems and practices constitute organisational rules and routines, this paper describes an institutional framework for the conceptualisation of management accounting change. Drawing from (old) institutional economics, the framework explores the complex and ongoing relationship between actions and institutions, and demonstrates the importance of organisational routines and institutions in shaping the processes of management accounting change. The inherent stability and continuity of organisational life is discussed and three categorisations of institutional change are explored. The framework is offered as a starting point for researchers interested in studying management accounting change, and through such research the framework will be extended and refined.

Key Words: Management accounting; Organisational change; Institutions; Routines; Institutional economics; Resistance to change

JEL Classification: M40, M46

Suggested Citation

Burns, John and Scapens, Robert W., Conceptualising Management Accounting Change: An Institutional Framework. Management Accounting Research, Vol 11, No 1, March 2000. Available at SSRN: https://ssrn.com/abstract=216955

John Burns

University of Colorado at Denver - Business School ( email )

1250 14th St.
Denver, CO 80204
United States
303-262-3113 (Phone)
303-556-5899 (Fax)

Stockport, United Kingdom ( email )

81 Offerton Lane
Offerton
Stockport SK2 5BS
United Kingdom

Robert W. Scapens (Contact Author)

University of Manchester - Division of Accounting and Finance ( email )

Crawford House
Oxford Road
Manchester M13 9PL
United Kingdom
+44 161 275-4010 (Phone)
+44 161 275-4023 (Fax)

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