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Title: Studying The Dialectics between and within Management Credo and Management Accounting
Authors: Sawabe, Norio  kyouindb  KAKEN_id
Ushio, Sumitaka
Keywords: management accounting
management credo
creative conflicts
evolutionary perspective
institutionalization
Issue Date: Dec-2009
Publisher: Graduate School of Economics, Kyoto University
Citation: Norio Sawabe and Sumitaka Ushio; "Studying The Dialectics between and within Management Credo and Management Accounting", The Kyoto Economic Review, Vol. 78, pp.127-156 (2009) .
Journal title: The Kyoto economic review
Volume: 78
Issue: 2
Start page: 127
End page: 156
Abstract: This paper examines how management credo and management accounting systems are linked to management accounting practices by employing evolutionary institutional theories as heuristic devices. Management credo and management accounting systems at the institutional level are understood as “things, ” whereas management accounting practices are understood as flow of events at the level of actions. On the basis of a detailed field study, in this paper, we argue that potential contradictions within management credo and management accounting systems are realized in practice via a certain set of routines that reflects institutional properties, and that the realized contradictions are dealt with in practice, thus creating another set of routines that are neither directly derived nor discernable from the institutional realm.
DOI: 10.11179/ker.78.127
URI: http://hdl.handle.net/2433/108641
Appears in Collections:Vol.78 No.2

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