Management accounting change: critical review and a new contextual framework
Purpose This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations. Design/methodology/approach Having an institutional perspective, the paper develops a "conceptual contextual framework" of management accounting change. The methodology to accomplish this theory building consists of an integration of a number of different works summarizing the common elements, contrasting the differences and extending the work in some fashion. Particularly, it draws on theoretical triangulation by adopting three approaches: old institutional economics for internal processes and factors (Burns and Scapens, 2000) new institutional sociology for external processes and pressures (Dillard et al. 2004) and power and politics mobilization (Hardy, 1996) Findings The proposed framework provides an understanding of the complex "mixture" of interrelated factors that may influence management accounting change at multi institutional le.