Understanding management accounting practices: A personal journey

25 Years of Giddens in accounting research: Achievements, limitations and the future

“…As suggested in the introduction above, these have typically focused on specific parts of the literature, e.g. publications in Accounting, Organizations and Society (Baxter & Chua, 2003) or work published by single authors (Scapens, 2006).…”

Context and change in management accounting and control systems: a case study of Telecom Fiji Limited

“…It is on such understandings that interpretations of individual actions are based. Burns and Scapens (2000), Burns (2000), Soin et al (2002) and Scapens (2006) have posited that scholars have paid little attention in accounting to the micro processes of institutionalization. A focus on organizational actors is essential to understand the contradictions that trigger the creation of new practices (Seo & Creed, 2002;Lounsbury, 2008).…”

An analysis of the deinstitutionalization of inflation-adjusted accounting practices in Brazilian companies

“…In this context, Scapens (2006) stated that the process of change in organizations is complex because it depends on existing forms of thought (institutions), the circuits of power and the level of confidence in the accountants, which can have an impact on how the actors within the organization respond to external institutional and economic pressures.…”

“…According to Scapens (2006), routines can represent a simple assumed behavior where the actors simply subordinate themselves to the power of certain people in the organization. Along these lines, Scott (2001) described three dimensions that could be covered by routines: regulative, normative and culturalcognitive.…”

“…In the institutional environment, the actors are concerned with the need to embrace/adopt rules and social norms and to meet the expectations of those outside of the organization. In both dimensions, the organizations tend to appear legitimate before their shareholders and stakeholders, thus ensuring access to the resources that are necessary for survival (DiMaggio & Powell, 1983;Meyer & Rowan, 1991;Scapens, 2006). Machado-da-Silva, Fonseca and Crubellate (2005) argued that this approach is used to understand the historicity and the recursion of structures and practices from an institutional perspective.…”