{"@context":{"@vocab":"https://cir.nii.ac.jp/schema/1.0/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/","foaf":"http://xmlns.com/foaf/0.1/","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","datacite":"https://schema.datacite.org/meta/kernel-4/","ndl":"http://ndl.go.jp/dcndl/terms/","jpcoar":"https://github.com/JPCOAR/schema/blob/master/2.0/"},"@id":"https://cir.nii.ac.jp/crid/1363670318801236608.json","@type":"Article","productIdentifier":[{"identifier":{"@type":"DOI","@value":"10.1108/11766090610670640"}},{"identifier":{"@type":"URI","@value":"https://www.emerald.com/insight/content/doi/10.1108/11766090610670640/full/xml"}},{"identifier":{"@type":"URI","@value":"https://www.emerald.com/insight/content/doi/10.1108/11766090610670640/full/html"}}],"dc:title":[{"@value":"Institutional theories in management accounting change"}],"dcterms:alternative":[{"@value":"Contributions, issues and paths for development"}],"description":[{"type":"abstract","notation":[{"@value":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose</jats:title><jats:p>To explore the contributions made by two strands of institutional research that have been applied to the study of management accounting change: “old institutional economics” and “new institutional sociology”. To propose ways of developing these theories, and in general to develop an institutional understanding of management accounting change.</jats:p></jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design/methodology/approach</jats:title><jats:p>Analysis of the literature on management accounting change, with a special emphasis on the literature drawing on institutional theory. Theoretical discussion based on the concept of the “circuits of power”. Illustration with observations made during a case study of an organisation in which attempts to promote change in management accounting were conducted in recent years.</jats:p></jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings</jats:title><jats:p>Identification of some complementarities between these two strands of institutional theorising, and suggestions of how they can be developed by drawing on insights from the “circuits of power” framework.</jats:p></jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations/implications</jats:title><jats:p>The case study analysis is limited to an illustration of the theoretical discussion. A building of bridges between the various developments in institutional approaches to management accounting change is necessary.</jats:p></jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality/value</jats:title><jats:p>The paper is of value to researchers studying management accounting change. It clarifies the theoretical underpinnings of the institutional frameworks and suggests areas for institutional research into management accounting change.</jats:p></jats:sec>"}]}],"creator":[{"@id":"https://cir.nii.ac.jp/crid/1383670318801236608","@type":"Researcher","foaf:name":[{"@value":"João A. Ribeiro"}]},{"@id":"https://cir.nii.ac.jp/crid/1383670318801236609","@type":"Researcher","foaf:name":[{"@value":"Robert W. Scapens"}]}],"contributor":[{"@id":"https://cir.nii.ac.jp/crid/1383670318801236610","@type":"Researcher","foaf:name":[{"@value":"John Burns"}],"role":"editor"}],"publication":{"publicationIdentifier":[{"@type":"PISSN","@value":"11766093"}],"prism:publicationName":[{"@value":"Qualitative Research in Accounting & Management"}],"dc:publisher":[{"@value":"Emerald"}],"prism:publicationDate":"2006-05-01","prism:volume":"3","prism:number":"2","prism:startingPage":"94","prism:endingPage":"111"},"reviewed":"false","dc:rights":["https://www.emerald.com/insight/site-policies"],"url":[{"@id":"https://www.emerald.com/insight/content/doi/10.1108/11766090610670640/full/xml"},{"@id":"https://www.emerald.com/insight/content/doi/10.1108/11766090610670640/full/html"}],"createdAt":"2006-07-04","modifiedAt":"2025-07-24","relatedProduct":[{"@id":"https://cir.nii.ac.jp/crid/1360285709079814784","@type":"Article","resourceType":"学術雑誌論文(journal article)","relationType":["isReferencedBy"],"jpcoar:relatedTitle":[{"@value":"Are Changes Effective in Performance Management? An Analysis of Japanese Agencies"}]},{"@id":"https://cir.nii.ac.jp/crid/1360861707124154880","@type":"Article","resourceType":"学術雑誌論文(journal article)","relationType":["isReferencedBy"],"jpcoar:relatedTitle":[{"@value":"Management control systems effect on the micro-level processes of product innovation"}]}],"dataSourceIdentifier":[{"@type":"CROSSREF","@value":"10.1108/11766090610670640"},{"@type":"CROSSREF","@value":"10.1080/01900692.2014.949752_references_DOI_AvUt6UVphQZnlURQNcfXA8lmASp"},{"@type":"CROSSREF","@value":"10.1108/jaoc-07-2021-0093_references_DOI_AvUt6UVphQZnlURQNcfXA8lmASp"}]}