TY  - JOUR
AB  - This paper explores accounting change in the product development department of a small UK chemicals manufacturer. An institutional framework of accounting and a framework of power mobilisation help tease out the dynamics of the processes of change. The case highlights power over resources, decision making and meanings as being key facilitators to the implementation of accounting change. It also demonstrates barriers to change and conflict which emerge as new accounting routines fail to impinge on existing laboratory ways of thinking. Focusing on the processes of accounting change within a specific organisational setting illuminates aspects of the change process which more conventional “static” approaches would likely ignore.
VL  - 13
IS  - 5
SN  - 0951-3574
DO  - 10.1108/09513570010353710
UR  - https://doi.org/10.1108/09513570010353710
AU  - Burns John
PY  - 2000
Y1  - 2000/01/01
TI  - The dynamics ofaccounting change Inter‐play between new practices, routines, institutions, power and politics
T2  - Accounting, Auditing & Accountability Journal
PB  - MCB UP Ltd
SP  - 566
EP  - 596
Y2  - 2024/04/24
ER  -