Management accounting change and agency in embedded situations

• Autores: Juan Baños, Pedro Araújo Pinzón, Concha Álvarez-Dardet
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 163, 2014, págs. 241-265
• Idioma: inglés
• DOI: 10.1080/02102412.2014.942153
• Títulos paralelos:
  • Cambio en la Contabilidad de Gestión y agencia en "embedded situations"
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 5 Citas
• Referencias bibliográficas
  • Abernethy, M. A., & Chua, W. F. (1996). A field study of control system “redesign”: The impact of institutional processes on strategic...
  • Abrahamsson, G., & Gerdin, J. (2006). Exploiting institutional contradictions: The role of management accounting in continuous improvement...
  • Ahrens, T, & Chapman, C. S. (2007). Management accounting as practice. Accounting,Organizations and Society, 32(1-2), 1-27. doi:10.1016/j.aos.2006.09.013
  • Amat, J., Carmona, S., & Roberts, H. (1994). Context and change in management accounting systems: A Spanish case study. Management Accounting...
  • Aronoff, G. (2004). Self-perpetuation family organization built on values: Necessary condition for long-term family business survival. Family...
  • Banos Sanchez-Matamoros, J., Lopez-Manjon, J. D., Carrasco, F., & Funnell, W. (2013). Symbolic capital, accounting and caciques in local...
  • Barley, S. R., & Tolbert, P. S. (1997). Institutionalization and structuration: Studying the links between action and institution. Organization...
  • Battilana, J. (2006). Agency and institutions: The enabling role of individuals’ social position. Organisation, 13(5), 653-676.
  • Battilana, J., Leca, B., & Boxenbaum, E. (2009). How actors change institutions: Towards a theory of institutional entrepreneurship. The...
  • Berger, P. L., & Luckmann, T (1967). The social construction of reality. Harmondsworth: Penguin.
  • Bjørnenak, T (1997). Diffusion and accounting: The case of ABC in Norway. ManagementAccounting Research, 8(1), 3-17. doi:10.1006/mare.1996.0031
  • Bofill Y Trías, M. (1916). Tratado didáctico teórico-práctico de teneduría de libros. Barcelona: Pino Hermanos, Sociedad en Comandita.
  • Burns, J. E. (2000). The dynamics of accounting change inter-play between new practices, routines, institutions, power and politics. Accounting,...
  • Burns, J. E., & Baldvinsdottir, G. (2005). An institutional perspective of accountants’ new roles - The interplay of contradictions and...
  • Burns, J. E., & Nielsen, K. (2006). How do embedded agents engage in institutional change? Journal ofEconomic Issues, 40(2), 449–456.
  • Burns, J. E., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting...
  • Burns, J. E., & Vaivio, J. (2001). Management accounting change. Management Accounting Research, 12(4), 389–402. doi:10.1006/mare.2001.0178
  • Busco, C., Quattrone, P., & Riccaboni, A. (2007). Management accounting: Issues in interpreting its nature and change. Management Accounting...
  • Carmona, S., Ezzamel, M., & Gutiérrez, F. (1998). Towards an institutional analysis of accounting change in the royal tobacco factory...
  • Carmona, S., & Macias, M. (2001). Institutional pressures, monopolistic conditions and the implementation of early cost management practices:...
  • Carnegie, G. D., & Walker, S. P. (2007). Household accounting in Australia: A micro historical study. Accounting, Auditing and Accountability...
  • Chung, C.-N., & Luo, X. (2008). Human agents, contexts, and institutional change: The decline of family in the leadership of business...
  • Clemens, E. S., & Cook, J. M. (1999). Politics and institutionalism: Explaining durability and change. Annual Review of Sociology, 25,...
  • Colli, A., Fernández, P., & Rose, M. B. (2003). National determinants of family firm development? Family firms in Britain, Spain, and...
  • Dimaggio, P. J. (1988). Interest and agency in institutional theory. In L. G. Zucker (Ed.), Institutional patterns and organizations: Culture...
  • Dimaggio, P. J., & Powell, W. W. (1991). Introduction. In W. W. Powell & P. J. Dimaggio (Eds.), The new institutionalism in organizational...
  • Dorado, S. (2005). Institutional entrepreneurship, partaking, and convening. Organization Studies, 26(3), 385–414. doi:10.1177/0170840605050873
  • Dyer, W. G. (2003). The family: The missing variable in organizational research. Entrepreneurship Theory and Practice, 27(4), 401–416. doi:10.1111/1540-8520.00018
  • Emirbayer, M., & Mische, A. (1998). What is agency? American Journal of Sociology, 103(4), 962–1023. doi:10.1086/231294
  • Englund, H., & Gerdin, J. (2008). Structuration theory and mediating concepts: Pitfalls and implications for management accounting research....
  • Englund, H., & Gerdin, J. (2011). Agency and structure in management accounting research: Reflections and extensions of Kilfoyle and Richardson....
  • Filbeck, G., & Lee, S. (2000). Financial management techniques in family businesses. Family Business Review, 13(3), 201–216. doi:10.1111/j.1741-6248.2000.00201.x
  • Friedland, R., & Alford, R.  R. (1991). Bringing society back in: Symbols, practices, and institutional contradictions. In W. W. Powell...
  • Garcia-Alvarez, E., & Lopez-Sintas, J. (2001). A taxonomy of founders based on values: The root of family business heterogeneity. Family...
  • Garud, R., Hardy, C., & Maguire, S. (2007). Institutional entrepreneurship as embedded agency: An introduction to the special issue. Organization...
  • Giddens, A. (1979). Central problems in social theory. Cambridge: Polity Press.
  • Giddens, A. (1984). The constitution of society: Outline of the theory of structuration. Cambridge: Polity Press.
  • Goretzki, L., Strauss, E., & Weber, J. (2013). An institutional perspective on the changes in management accountants’ professional role....
  • Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting,...
  • Granlund, M. (2003). Management accounting system integration in corporate mergers: A case study. Accounting, Auditing and Accountability...
  • Greenwood, R., & Suddaby, R. (2006). Institutional entrepreneurship in mature fields: The big five accounting firms. Academy of Management...
  • Hall, A., Melin, L., & Nordqvist, M. (2001). Entrepreneurship as radical change in the family business: Exploring the role of cultural...
  • Hall, A., & Nordqvist, M. (2008). Professional management in family businesses: Toward an extended understanding. Family Business Review,...
  • Hardy, C., & Maguire, S. (2008). Institutional entrepreneurship. In R. Greenwood, C. Oliver, R. Suddaby, & K. Sahlin-Andersson (Eds.),...
  • Kilfoyle, E., & Richardson, A. J. (2011). Agency and structure in budgeting: Thesis, antithesis and synthesis. Critical Perspectives on...
  • Kipping, M., & Puig, N. (2003). Entre influencias internacionales y tradiciones nacionales: las consultoras de empresa en la españa del...
  • Leaptrott, J. (2005). An institutional theory view of the family business. Family Business Review, 18(3), 215–228. doi:10.1111/j.1741-6248.2005.00043.x
  • Lebas, M. (1996). Management accounting practice in France. In A. Bhimani (Ed.), Management accounting: European perspectives (pp. 1–30)....
  • Lee, K. S., Lim, G. H., & Lim, W. S. (2003). Family business succession: Appropriation risk and choice of successor. Academy of Management...
  • López, A. J. (2006). El archivo de la empresa medina garvey. In V. V. Aa (Eds.), Volumen IV sobre historia de pilas (pp. 46–163). Pilas: Ilustrísimo...
  • Lounsbury, M., & Crumley, E. T. (2007). New practice creation: An institutional perspective on innovation. Organization Studies, 28(7),...
  • Lukka, K. (2007). Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research,...
  • Lukka, K., & Modell, S. (2010). Validation in interpretive management accounting research. Accounting, Organizations and Society, 35(4),...
  • Lussier, R. N., & Sonfield, M. C. (2006). The effect of family business size as firms grow: A USA-France comparison. Journal of Small...
  • Macintosh, N. B., & Scapens, R. W. (1990). Structuration theory in management accounting. Accounting, Organizations and Society, 15(5),...
  • Malmi, T. (1999). Activity-based costing diffusion across organizations: An exploratory empirical analysis of Finnish firms. Accounting, Organizations...
  • Medina, B. (2004). Medina garvey: cien años de presencia en pilas (1904–2004). Pilas: MedinaGarvey.
  • Medina, R. (1975). Memorias de una vida. luis de medina y garvey (1870–1952). Pilas: Gráficas Sevillanas.
  • Mévellec, P. (1995). The French approach to ABC. Australian Accountant, 65(3), 10–20.
  • Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology,...
  • Misangyi, V. F., Weaver, G. R., & Elms, H. (2008). Ending corruption: The interplay among institutional logics, resources, and institutional...
  • Moilanen, S. (2008). The role of accounting in the management control system: A case study of a family-led firm. Qualitative Research in Accounting...
  • Muñoz, F. (1969). El descenso del consumo interior de aceite de oliva y sus causas. Revista De Estudios Agrosociales, 67, 85–109.
  • Ocasio, W. (1997). Towards an attention-based view of the firm. Strategic Management Journal, 18 (Summer), 187–206. doi:10.1002/(SICI)1097-0266(199707)18:1+<187::AID-SMJ936>3.3.CO;2-B
  • Ortega, N. (1983). El proceso de mecanización y adaptación tecnológica del espacio agrario español. Agricultura Y Sociedad, 27, 81–149.
  • Pérez, M. T. (1996). Historia de españa del siglo XX. Barcelona: Crítica. Pérez, P., & Puig, N. (2004). Knowledge and training in family...
  • Spain in the eighteenth to twentieth centuries. Business History, 46(1), 79–99. doi:10.1080/00076790412331270129
  • Perren, L., & Grant, P. (2000). The evolution of management accounting routines in small businesses: A social construction perspective....
  • Planas, J., & Saguer, E. (2005). Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850–1950....
  • Prados, L., Rosés, J. R., & Sanz-Villarroya, I. (2012). Economic reforms and growth in franco’s Spain. Revista De Historia Económica/Journal...
  • Previts, G. J., Parker, L. D., & Coffman, E. N. (1990). Accounting history: Definition and relevance. Abacus, 26(1), 1–16. doi:10.1111/j.1467-6281.1990.tb00229.x
  • Puig, N. (2003). La ayuda económica norteamericana y los empresarios españoles. Cuadernos De Historia Contemporánea, 25, 109–129.
  • Puig, N., & Fernández, P. (2003). The education of Spanish entrepreneurs and managers: Madrid and Barcelona business schools. 1950–1975....
  • Quinn, M. (2011). Routines in management accounting research: Further exploration. Journal of Accounting and Organizational Change, 7(4),...
  • Ranson, S., Hinings, B., & Greenwood, R. (1980). The structuring of organizational structures. Administrative Science Quarterly, 25(1),...
  • Sáez, A., Fernández, A., Texeira, J., & Vaquera, M. (1996). Management accounting in Spain: Trends in thought and practice. In A. Bhimani...
  • San Juan, M. T. (1990). Eficacia y rentabilidad de la agricultura española (2nd ed.). Madrid: Ministerio de Agricultura, Pesca y Alimentación.
  • Scott, W. R. (2001). Institutions and organizations (2nd ed.). London: Sage.
  • Seo, M. G., & Creed, W. E. D. (2002). Institutional contradictions, praxis, and institutional change: A dialectical perspective. Academy...
  • Sewell, Jr., W. H. 1992. A theory of structure: Duality, agency and transformation. American Journal of Sociology, 98(1), 1–29.
  • Sharma, P. (2004). An overview of the field of family business studies: Current status and directions for the future. Family Business Review,...
  • Sharma, U., Lawrence, S., & Lowe, A. (2010). Institutional contradiction and management control innovation: A field study of total quality...
  • Siti-Nabiha, A. K., & Scapens, R. W. (2005). Stability and change: An institutionalist study of management accounting change. Accounting,...
  • Suddaby, R. (2010). Challenges for institutional theory. Journal of Management Inquiry, 19(1), 14–20. doi:10.1177/1056492609347564
  • Suddaby, R., & Greenwood, R. (2005). Rhetorical strategies of legitimacy. Administrative Science Quarterly, 50(1), 35–67.
  • Sulaiman, S., & Mitchell, F. (2005). Utilising a typology of management accounting change: An empirical analysis. Management Accounting...
  • Tolbert, P. S., & Zucker, L. G. (1996). The institutionalization of institutional theory. In S. Glegg, C. Hardy, & W. R. Nord (Eds.),...
  • Tortella, G. (1997). El desarrollo de la españa contemporánea. historia económica de los siglos XIX y XX. Madrid: Alianza Universidad Textos.
  • Whittington, R. (1992). Putting Giddens into action: Social systems and managerial agency. Journal of Management Studies, 29(6), 693–712....
  • Wickramasinghe, D., & Hopper, T. (2005). A cultural political economy of management accounting controls: A case study of A textile mill...
  • Zambrana, J. F. (2006). El sector primario andaluz en el siglo XX. Sevilla: Instituto de Estadística de Andalucía.
  • Zimnovitch, H. (1997). The development of standard costing at Saint Gobain, 1920–60: Forty years of quarantine? Accounting, Business and Financial...
  • Zucker, L. G. (1977). The role of institutionalization in cultural persistence. American Sociological Review, 42(5), 726–743. doi:10.2307/2094862