Much has been written on the potentially institutionalized nature of management accounting practices in the past decade or so. In particular, the interactions of rules and routines, over time, provide explanations for the stable or changing nature of management accounting. Recent work has...

Purpose – The purpose of this paper is to enhance the eminent work of Burns and Scapens (B&S) by introducing broader conceptualisations on organisational routines and rules into management accounting. Design/methodology/approach – The paper sets out with the B&S framework. The paper is...

Purpose – The purpose of this paper is to address the extant and arguably excessive focus on routines in management accounting research and a relative neglect of rules. It seeks to advance our understanding of how rules and routines may interact in the technology-enabled context of management...