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dc.contributor.authorSawabe, Norioja
dc.contributor.authorUshio, Sumitakaja
dc.contributor.transcriptionサワベ, ノリオja
dc.contributor.transcriptionウシオ, スミタカja
dc.date.accessioned2010-04-15T02:11:35Z-
dc.date.available2010-04-15T02:11:35Z-
dc.date.issued2009-12ja
dc.identifier.citationNorio 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) .ja
dc.identifier.issn1349-6786ja
dc.identifier.urihttp://hdl.handle.net/2433/108641-
dc.description.abstractThis 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.ja
dc.format.mimetypeapplication/pdfja
dc.language.isoengja
dc.publisherGraduate School of Economics, Kyoto Universityja
dc.subjectmanagement accountingja
dc.subjectmanagement credoja
dc.subjectcreative conflictsja
dc.subjectevolutionary perspectiveja
dc.subjectinstitutionalizationja
dc.subject.ndc330ja
dc.titleStudying The Dialectics between and within Management Credo and Management Accountingja
dc.type.niitypeJournal Articleja
dc.identifier.ncidAA12010346ja
dc.identifier.jtitleThe Kyoto economic reviewja
dc.identifier.volume78ja
dc.identifier.issue2ja
dc.identifier.spage127ja
dc.identifier.epage156ja
dc.textversionpublisherja
dc.sortkey03ja
dc.addressGraduate School of Economics, Kyoto Universityja
dc.addressFaculty of Management, Chukyo Universityja
dc.identifier.selfDOI10.11179/ker.78.127ja
Appears in Collections:Vol.78 No.2

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