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Why is research on management accounting change not explicitly evolutionary? Taking the next step in the conceptualisation of management accounting change
Swedish Business School, Örebro University, Sweden.
Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, Avdelningen för företagsekonomi. School of Business, Economics and Law, University of Gothenburg, Sweden.ORCID-id: 0000-0001-8860-6944
2009 (engelsk)Inngår i: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 20, nr 2, s. 146-162Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

In this article we discuss the evolutionary foundation of the OIE-guided management accounting change research building on the framework of [Scapens R.W. 1994. Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, 5, 301321.] and [Burns, J. and Scapens, R.W., 2000. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, 11, 325.].We argue that research on management accounting change should be based on evolutionary theory, but that the full potential of evolutionary theory has not yet been described or used in management accounting research. The conceptualisation and understanding of management accounting change can be improved and expanded if the evolutionary approach is developed beyond the general belief that it describes only small and gradual, often slow, changes. In this article we show that an evolutionary perspective on management accounting change implies that management accountings development is explained as the interaction between the evolutionary sub processes of retention (inheritance), variation and selection. Thus, both continuity and change are seen as evolutionary outcomes. These processes follow the cumulative causality that Charles Darwin proposed and Thorstein Veblen applied to the social sciences. Such a comprehensive theory, here labelled Universal Darwinism, must, however, be given substance with supporting details

sted, utgiver, år, opplag, sider
Elsevier , 2009. Vol. 20, nr 2, s. 146-162
Emneord [en]
Management accounting change, Rules, Routines, Institutions, Selection, Variation Retention
HSV kategori
Forskningsprogram
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:kau:diva-10118DOI: 10.1016/j.mar.2008.12.001OAI: oai:DiVA.org:kau-10118DiVA, id: diva2:493638
Tilgjengelig fra: 2012-02-08 Laget: 2012-02-08 Sist oppdatert: 2017-12-07bibliografisk kontrollert

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