Table of contents - Special Issue: Management accounting and control: routine and change
Guest Editors: Lisa Jack, Julia Mundy
Routine and change: the role of management accounting and control
Lisa Jack, Julia MundyThe authors aim to present an overview of the papers in this special issue on the theme of the role of management accounting and control in routine and change in organizations…
The changing role of management accounting in the transition from a family business to a non‐family business
Martin R.W. Hiebl, Birgit Feldbauer‐Durstmüller, Christine DullerThe purpose of the present paper is to investigate whether the transition from a family business to a non‐family business affects the institutionalisation of management accounting.
The development of MCS packages – balancing constituents' demands
Erik R. Strauss, Pascal Nevries, Juergen WeberThis study aims to consider how emerging management control systems (MCS) form the MCS package of start‐up firms. Based on institutional theory, the authors aim to better…
Shared service centres and the role of the finance function: Advancing the Iron Cage?
Will Seal, Ian HerbertThe purpose of this paper is: to explore the concept of finance shared service centres (SSCs) through an interpretive case study based on a structuration in organizational fields…
Subjectivities and micro‐processes of change in accounting practices: a case study
Annick Ancelin‐Bourguignon, Olivier Saulpic, Philippe ZarlowskiWhile new institutionalism‐inspired accounting literature has opened up new perspectives for the study of micro‐processes of change in accounting practices, little is still known…
ISSN:
1832-5912Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Zahirul Hoque