Avancerad sökning

Hittade 2 avhandlingar som matchar ovanstående sökkriterier.

1. 1. How institutions matter in MA research : a literature review

   Författare :Malin Härström; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Institutional theory; Institutional theorizing; Embedded agency; Institutions; Social structure; Sources of change; MA practice; Sources of MA practice; Conceptualizations of MA; Social role of MA;

   Sammanfattning : It is currently popular to study management accounting (MA) from an institutionalist perspective. Such a perspective is premised on that ‘institutions matter’; so that notions of social structure, agency and linkages in between them thus become central. LÄS MER

3. 2. Understanding management accounting when "institutions matter" : a multimethod approach

   Författare :Malin Härström; Jonas Gerdin; Hans Englund; Kirsi-Mari Kallio; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Management accounting; institutional theory; performance measurement; academia; situations; perceived control exposure; multimethod approach;

   Sammanfattning : This thesis departs from a need to map extant research on management accounting (MA) drawing on institutional theorizing, due to unnecessary confusion and unclarity within. Four ‘areas of confusion’ are reviewed, i.e. MA as a concept, modelling of workings of and reasons for agency, MA’s role in social accounts and sources of (i. LÄS MER