PurposeDrawing on recent research, which recognises the situated nature of accounting practices, the aim of the paper … management accounting practices. The extended framework distinguishes field-level institutions (broader institutions) and … in the Accounting and Finance Groups of the Universities of Groningen and Manchester.FindingsIt is argued that local …

studies of management accounting change [Burns, J., Scapens, R.W., (2000). Conceptualizing management accounting change: an … institutional framework. Management Accounting Research, 11(1) 3-25]. This paper rethinks and extends the Burns and Scapens … performance measurement systems used in the Accounting and Finance Groups in the Universities of Groningen and Manchester …