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Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications

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Cited by:

  1. Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David, 2014. "When global accounting standards meet the local context—Insights from an emerging economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 489-510.
  2. Modell, Sven & Vinnari, Eija & Lukka, Kari, 2017. "On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 62-78.
  3. Ildikó Réka CARDOS & Stefan PETE, 2011. "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, vol. 32(1(41)), pages 151-168, June.
  4. Clerkin, Brendan & Quinn, Martin & Connolly, Ciaran, 2024. "Decoupled accounting in a non-profit context: An explanation for stable management accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  5. Sophie Raedersdorf & Christian Martinez-Diaz, 2018. "Pilotage Des Processus D'Innovation : Etude Exploratoire Des Outils Et Pratiques," Post-Print hal-01907814, HAL.
  6. Diab, Ahmed A., 2021. "The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  7. Arjaliès, Diane-Laure, 2011. "Exploring the role of objects in the transformation of logics: a practice perspective," HEC Research Papers Series 952, HEC Paris.
  8. Mulligan, Emer & Oats, Lynne, 2016. "Tax professionals at work in Silicon Valley," Accounting, Organizations and Society, Elsevier, vol. 52(C), pages 63-76.
  9. Moll, Jodie & Hoque, Zahirul, 2011. "Budgeting for legitimacy: The case of an Australian university," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 86-101, February.
  10. Anne Riviere & Marie Boitier, 2011. "Liberté et responsabilité des universités : Comment le contrôle de gestion participe à la construction d'un système de pilotage de la performance ?," Post-Print hal-00650567, HAL.
  11. Elaine Stewart & Ciaran Connolly, 2021. "Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 557-592, September.
  12. Tharusha N. Gooneratne & Zahirul Hoque, 2013. "Management control research in the banking sector," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(2), pages 144-171, June.
  13. Goddard, Andrew & Assad, Mussa & Issa, Siasa & Malagila, John & Mkasiwa, Tausi A., 2016. "The two publics and institutional theory – A study of public sector accounting in Tanzania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 40(C), pages 8-25.
  14. Covaleski, Mark A. & Dirsmith, Mark W. & Weiss, Jane M., 2013. "The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 333-364.
  15. Luca Del Bene & Fabio Fiorillo & Iacopo Cavallini & Beatrice Caporaletti, 2019. "Accounting change negli enti locali. Quali condizioni per il miglioramento nell?ottica gestionale?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 59-78.
  16. Martijn van der Steen, 2011. "The emergence and change of management accounting routines," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(4), pages 502-547, May.
  17. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
  18. Sinikka Moilanen, 2008. "The role of accounting in the management control system: a case study of a family‐led firm," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(3), pages 165-183, October.
  19. Ozdil, Esin & Hoque, Zahirul, 2017. "Budgetary change at a university: A narrative inquiry," The British Accounting Review, Elsevier, vol. 49(3), pages 316-328.
  20. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
  21. Martijn van der Steen, 2009. "Inertia and management accounting change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(5), pages 736-761, June.
  22. Cardos Ildiko Reka & Pete Stefan, 2011. "Managerial And Cost Accounting Practices - A Romanian Overview," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 484-490, December.
  23. Sven Modell & Fredrika Wiesel, 2008. "Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 251-283, September.
  24. Alawattage, Chandana & Alsaid, Loai Ali, 2018. "Accounting and structural reforms: A case study of Egyptian electricity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 15-35.
  25. Troshani, Indrit & Janssen, Marijn & Lymer, Andy & Parker, Lee D., 2018. "Digital transformation of business-to-government reporting: An institutional work perspective," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 17-36.
  26. Diane-Laure Arjaliès, 2011. "Exploring the role of objects in the transformation of logics: a practice perspective," Working Papers hal-00633462, HAL.
  27. Marco Morelli & Francesca Lecci, 2014. "Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 267-298, January.
  28. Inês Cruz & Maria Major & Robert W. Scapens, 2009. "Institutionalization and practice variation in the management control of a global/local setting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 91-117, January.
  29. Mostafa Jazayeri & Danture Wickramsinghe & Tharusha Gooneratne, 2011. "Convergence versus divergence of performance measurement systems," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(3), pages 292-314, August.
  30. José María González González, 2010. "Determinants of socially responsible corporate behaviours in the Spanish electricity sector," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(3), pages 386-403, August.
  31. Ildikó Réka CARDOS & Stefan PETE & Vasile Daniel CARDOS, 2012. "An Overview On The Adoption And Implementation Of Activity - Based Costing In Practice," Romanian Journal of Economics, Institute of National Economy, vol. 35(2(44)), pages 185-200, December.
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