Purpose The purpose of this paper is to explain the processes of management accounting change (MAC) in the Jordanian Customs Organization (JCO) within its social context following public sector reforms. It focuses on the regulative way in which a new accounting system of government financial...

Purpose – This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations. Design/methodology/approach – Having an institutional perspective, the paper develops a “conceptual contextual framework” of...