Management Accounting Change and Sustainability: A Conceptual Framework with Institutional Approach

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

SHOJAEI PAYAM; Sadeghzadeh Maharluie Mohammad; RAMEZANI HAMIDREZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2017 | Volume:6 | Issue:23 Page(s): 47-62

Download Full-Text

Persian Verion

View:

975

Download:

Cites:

Information Journal Paper

Title

Management Accounting Change and Sustainability: A Conceptual Framework with Institutional Approach

Author(s)

SHOJAEI PAYAM | Sadeghzadeh Maharluie Mohammad | RAMEZANI HAMIDREZA | Issue Writer Certificate

Keywords

management accounting changeQ1

institutional approachQ1

entrepreneurial approachQ1

sustainability accountingQ1

conceptual frameworkQ1

Abstract

Management accounting experienced many changes in its’ life. There are plenty of researches which focus on the different phases of management accounting and illustrated it with different approaches in different researches. In this regard, the advent of new routines and procedures in management accounting did not explained with old and new institutional economics approaches. Therefore, this research tries to introduce a new approach to fix the flows related to management accounting changes. With focusing on the process of change, institutional entrepreneurship approach helps the management accounting change which are creates by implied sustainable strategy or the advent of environment and social concerns would be examined. Also, with respect to the importance of sustainability, there is a vital need to a conceptual framework which can help management accounting in this regard. The current research introduces this conceptual framework with respect to institutional approach in general and entrepreneurship institutional approach in particular. The research results showed that in individual level, the change process requires interpretation and integration of new routines mainly. In organization level, this subject requires decoding, performing, and new production of these new routines with regard to the institutional level in any organization. To ensure of generality of these routines in field level, a process of making theory and decoding must be followed.

Cites

No record.

References

No record.

Cite

APA: Copy

SHOJAEI, PAYAM, Sadeghzadeh Maharluie, Mohammad, & RAMEZANI, HAMIDREZA. (2017). Management Accounting Change and Sustainability: A Conceptual Framework with Institutional Approach. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 6(23 ), 47-62. SID. https://sid.ir/paper/238118/en

Vancouver: Copy

SHOJAEI PAYAM, Sadeghzadeh Maharluie Mohammad, RAMEZANI HAMIDREZA. Management Accounting Change and Sustainability: A Conceptual Framework with Institutional Approach. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2017;6(23 ):47-62. Available from: https://sid.ir/paper/238118/en

IEEE: Copy

PAYAM SHOJAEI, Mohammad Sadeghzadeh Maharluie, and HAMIDREZA RAMEZANI, “Management Accounting Change and Sustainability: A Conceptual Framework with Institutional Approach,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 6, no. 23 , pp. 47–62, 2017, [Online]. Available: https://sid.ir/paper/238118/en

Related Journal Papers