Purpose – The purpose of this paper is to investigate the process of management accounting change within an Egyptian organization that implemented an extranet. Design/methodology/approach – Old institutional economic (OIE) theory and Hardy's model of power mobilisation are chosen as a...

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...