Appendix A: data selection articles:
Top Quality
papers
Approach Author Year Title
Interpretive Soin et al., 2002 ABC and organizational change:
Interpretive Tsamenyi et al., 2006 Changes in accounting and financial information system in a spanish electricity company Interpretive Dambrin et al., 2007 Control and Change, analyzing the process of institutionalisation Interpretive
Kasim Nor-‐
Aziah et al., 2007
Corporatisation and accounting change The role of accounting and accountants in a Malaysian public utility
Interpretive Sharma et al., 2010
Institutional contradiction and management control innovation A field study of total quality management practices in a privatized
telecommunication company Interpretive Seal et al., 2006
Management accounting and corporate governance: An institutional interpretation of the agency problem
Interpretive Lukka et al., 2007 Management accounting change and stability: Loosely coupled rules and routines in action Interpretive Busco et al., 2007 Management Accounting Issues in interpreting its nature and change Positivist Major et al., 2005
Managers divided Implementing ABC in a Portuguese telecommunications company
Interpretive Englund et al., 2008
Structuration theory and mediating concepts Pitfalls and implications for management accounting research
Interpretive Thrane, 2007 The complexity of management accounting change Bifurcation and oscillation in schizophrenic inter-‐organisational systems Interpretive Jansen, 2011 The effect of leadership style on the information receivers’ reaction to management accounting change. Interpretive Ter Bogt et al., 2011
The role of consultant researchers in the design and implementation process of a programme budget in a local government organization Interpretive Johansson et al., 2009
Why is research on management accounting change not explicitly evolutionary Taking the next step in the conceptualisation of management accounting change
Interpretive Burns&Scapens, 2000
Conceptualizing management accounting change: an institutional framework
Interpretive Vámosi et al., 2000
Continuity and change: management accounting during processes of transition.
Interpretive Lapsley et al., 2000
Accounting, management and organizational change: A comparative study of local government
Interpretive Briers, 2001
The role of actor-‐networks and boundary objects in management accounting change: a field study of an implementation of activity-‐ based costing
Interpretive Granlund et al., 2001 Towards explaining stability in and around management accounting systems. Positivist Luther, 2001
Management accounting in companies adapting to structural change and volatility in transition economies: a South African study
Interpretive Waldron et al., 2005 Overcoming Barriers to Change in Management Accounting Systems. Interpretive Burns, 2001 Management accounting change
Positivist Chanegrih, 2008 Applying a typology of management accounting change Positivist Matejka et al., 2005 Influence Costs and Implementation of Organizational Changes Positivist Williams et al.,
2002 Management accounting systems change and departmental performance the influence of managerial information and task uncertainty
Positivist Sulaiman, 2005 Utilising a typology of management accounting change An empirical analysis
Appendix A: data selection articles (continued)
Intermediate
quality papers
Positivist Wu et al., 2010 Factors influencing changes in Chinese management accounting practices Positivist Emsley et al., 2010 How Management Accountants’ Cognitive Style and role Involvement Combine to Affect the Effort Devoted to Initiating Change Positivist Williams et al., 2004
Management accounting systems change and sub-‐unitperformance: the moderating effects of perceived environmental uncertainty Positivist Smith et al., 2005
Organisational change, outsourcing and the impact on management accounting
Positivist Verbeeten, 2010 The Impact of Business Unit Strategy, Structure and Technical innovativeness on change in management accounting
Positivist Fullerton et al., 2002 The role of performance measures and incentive systems in relation to the degree of JIT implementation
TCE
Vosselman et
al., 2006
Changing the boundaries of the firm Adopting and designing efficient management control structures
Positivist Joseph., 2006
Understanding Management Accounting Techniques in the Context of Organizational Change
Positivist Williams et al., 2001 Predicting change in management accounting systems: national culture and industry effects Positivist Laitinen, 2001
Management accounting change in small technology companies: towards a mathematical model of the technology firm
