{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,11,12]],"date-time":"2025-11-12T13:51:29Z","timestamp":1762955489442,"version":"3.41.2"},"reference-count":69,"publisher":"Emerald","issue":"4","license":[{"start":{"date-parts":[[2015,11,2]],"date-time":"2015-11-02T00:00:00Z","timestamp":1446422400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2015,11,2]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>\u2013 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 accounting and control of contemporary organizations.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>\u2013 The authors draw on, and develop, insights from extant literature and from two case studies to explore how rules and routines may interact.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>\u2013 The paper proposes a framework on the interactions of rules and routines across multiple dimensions. The authors adopt a wide notion of rules to include formal rules, rules as internal cognitive structures of human actors and rules technologically embedded in non-human actors. The authors argue that rules underlie and may precede routines, distinguish between repeated practices and routines and explore the role of technology in today\u2019s management accounting practices.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>\u2013 This research shows how the process of routinization and, ultimately, institutionalization of practices involves multiple dimensions of rules, as well as both human and non-human actors. With this understanding, researchers and practitioners will be better equipped to, respectively, understand nuances of management accounting change and actually achieve change in practice.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>\u2013 This paper highlights the importance of rules in the routinization and institutionalization of management accounting practices and proposes a framework which explores the interactions of rules and routines across three realms: material, action and psychological. Including a material realm, related with technologically embedded rules, in the proposed framework contributes to institutional theory by acknowledging today\u2019s increasing role of technology in organizational life.<\/jats:p><\/jats:sec>","DOI":"10.1108\/jaoc-11-2013-0095","type":"journal-article","created":{"date-parts":[[2015,11,12]],"date-time":"2015-11-12T06:49:08Z","timestamp":1447310948000},"page":"503-526","source":"Crossref","is-referenced-by-count":17,"title":["Interactions of rules and routines: re-thinking rules"],"prefix":"10.1108","volume":"11","author":[{"given":"Jo\u00e3o","family":"Oliveira","sequence":"first","affiliation":[]},{"given":"Martin","family":"Quinn","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2020122000534236100_b1","doi-asserted-by":"crossref","unstructured":"Ahrens, T. and Chapman, C.S. 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