Munir, Rahat; Baird, Kevin; Perera, Sujatha - In: Accounting, Auditing & Accountability Journal 26 (2013) February, pp. 196-233
Purpose – This study aims to describe and understand performance measurement system (PMS) change in an emerging economy bank. Design/methodology/approach – Using institutional theory as a theoretical lens, the study uses Kasurinen's accounting change model to explain management accounting...
