Purpose–This paper aims to introduce and discuss a new contextual framework to explain
the processes of management accounting change in various organizations …

Purpose This paper aims to discuss the alternative perspectives for studying management
accounting and organizational change. It provides a comprehensive basis for the research …

How actors embedded in institutions can change those institutions is known as the paradox
of embedded agency. Although academic interest in embedded agency has increased in …

An accumulated body of the literature confirms that the adoption of activity-based costing
(ABC) can lead to a substantial improvement in organisational performance, productivity and …

The objective of this study is to discuss the main aspects of management accounting change
and the present stage of research in the area. Research in the field of management …

This study investigates the effect of ownership type (state and family ownership versus non-
state and non-family ownership) on labour cost stickiness in companies listed on the Tehran …

Main Purpose: This study aims to explain the processes of management accounting change
in the Jordanian Customs Organization (JCO) as well as in the Jordanian public sector …

Penelitian ini bertujuan untuk mengembangkan konsep, karakteristik dan item dari
pengungkapan tanggungjawab sosial bagi bank syariah yang memiliki nilai material dan …

This paper aims to discuss the relevance of management accounting by considering the
practice variance and current research agenda. It also aims to review the relevant literature …

This research is to investigate that some factors affect the new adoption in management
accounting techniques on the Indonesia manufacturing industries, specifically in Jakarta …