制度复杂性中的管理会计系统:社会住房实践的滞后与边界

Q2 Business, Management and Accounting

Social and Environmental Accountability Journal Pub Date : 2021-07-22 DOI:10.1080/0969160X.2021.1955506

Annelies Fievez

引用次数: 0

摘要

本文研究了在法国公共住房部门工作的参与者如何使用管理会计系统(MAS)，并在其操作实践中整合相互冲突的制度压力。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Management Accounting Systems in Institutional Complexity: Hysteresis and Boundaries of Practices in Social Housing

This paper investigates how management accounting systems (MAS) are used by actors working in a French public housing sector integrate conflicting institutional pressures in their operational pract...

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来源期刊

Social and Environmental Accountability Journal Business, Management and Accounting-Accounting

CiteScore

3.90

自引率

0.00%

发文量

期刊介绍： Social and Environmental Accountability Journal (SEAJ) is the official Journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed Journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. The Journal provides a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty. SEAJ welcomes all contributions that fulfil the criteria of the journal, including empirical papers, review papers and essays, manuscripts reporting or proposing engagement, commentaries and polemics, and reviews of articles or books. A key feature of SEAJ is that papers are shorter than the word length typically anticipated in academic journals in the social sciences. A clearer breakdown of the proposed word length for each type of paper in SEAJ can be found here.