Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Pimentel, L. & Major, M. J. (2010). Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company. Contabilidade e Gestão: Portuguese Journal of Accounting and Management. 8 , 89-109
Exportar Referência (IEEE) 
L. P. Pimentel and M. J. Major,  "Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company", in Contabilidade e Gestão: Portuguese Journal of Accounting and Management, no. 8 , pp. 89-109, 2010
Exportar BibTeX 
@article{pimentel2010_1734884388398,
	author = "Pimentel, L. and Major, M. J.",
	title = "Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company",
	journal = "Contabilidade e Gestão: Portuguese Journal of Accounting and Management",
	year = "2010",
	volume = "",
	number = "8 ",
	pages = "89-109",
	url = "https://www.occ.pt/pt/"
}
Exportar RIS 
TY  - JOUR
TI  - Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company
T2  - Contabilidade e Gestão: Portuguese Journal of Accounting and Management
IS  - 8 
AU  - Pimentel, L.
AU  - Major, M. J.
PY  - 2010
SP  - 89-109
SN  - 1646-2750
UR  - https://www.occ.pt/pt/
AB  - This paper presents a longitudinal case study of management accounting change (MA) in a Portuguese service company operating within the information technology business, which has implemented a Balanced scorecard (BSC). BSC implementation turned out to be problematic. It took too long and faced several dificulties and obstacles. Drawing upon Kasurinen's revised model of accounting change, the factors that created a potential for change (motivators, facilitators and catalysts) and the events that seek to explain how the process of change evolved (momentum and leadership) are identified. Furthermore, Kasurinen's barriers to change (confusers, frustraters and delayers) have been recognised in the study. This investigation demonstrates how Kasurinen's (2002) framework can help researchers to understand the reasons and explanations as to why change occurs in organizations and the process by which MA changes.
ER  -