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Examining Management Accounting Change as Rules and Routines: The Effect of Rule Precision

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  • Rodney Coyte
  • David Emsley
  • David Boyd

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  • Rodney Coyte & David Emsley & David Boyd, 2010. "Examining Management Accounting Change as Rules and Routines: The Effect of Rule Precision," Australian Accounting Review, CPA Australia, vol. 20(2), pages 96-109, June.
    • Handle: RePEc:bla:ausact:v:20:y:2010:i:2:p:96-109
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2010.00083.x
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    References listed on IDEAS

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    1. Covaleski, Mark A. & Dirsmith, Mark W. & Michelman, Jeffrey E., 1993. "An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations," Accounting, Organizations and Society, Elsevier, vol. 18(1), pages 65-80, January.
    2. Alvesson, Mats & Karreman, Dan, 2004. "Interfaces of control. Technocratic and socio-ideological control in a global management consultancy firm," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 423-444.
    3. Bénédicte Reynaud, 2005. "The void at the heart of rules: Routines in the context of rule-following," PSE Working Papers halshs-00590855, HAL.
    4. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October.
    5. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361.
    6. Covaleski, Mark A. & Dirsmith, Mark W., 1983. "Budgeting as a means for control and loose coupling," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 323-340, October.
    7. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
    8. Martha S. Feldman, 2000. "Organizational Routines as a Source of Continuous Change," Organization Science, INFORMS, vol. 11(6), pages 611-629, December.
    9. Bénédicte Reynaud, 2005. "The void at the heart of rules: routines in the context of rule-following. The case of the Paris Metro Workshop," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 14(5), pages 847-871, October.
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