A red queen approach to management accounting: an experiential study of a Spanish hotel group

Carmona, Salvador

Publication:
A red queen approach to management accounting: an experiential study of a Spanish hotel group

dc.affiliation.dpto	UC3M. Departamento de Economía de la Empresa	es
dc.contributor.author	Carmona, Salvador
dc.contributor.editor	Universidad Carlos III de Madrid. Departamento de Economía de la Empresa	en
dc.date.accessioned	2010-03-01T08:05:06Z
dc.date.available	2010-03-01T08:05:06Z
dc.date.issued	1996
dc.description.abstract	Studies of accounting in action have primarily focused on the organizatíon as a unit of analysis. Remarkably, however. the population level as a field of study has been neglected. This paper studies the process of management accounting change in a population of beach hoteIs located in Southern Spain. This population, like those of other Spanish organizations. experienced the turbulent environment characteristic of Spanish society from 1975 until1995. It is shown how an analysis of the macro and task environments of the population provides support for a Red Queen rnetaphor. which is deemed to be a valid contribution to population ecology as a relevant context for management accounting theorizing.	en
dc.format.mimetype	application/pdf
dc.identifier.uri	https://hdl.handle.net/10016/7058
dc.language.iso	eng	en
dc.relation.ispartofseries	UC3M Working papers. Business Economics	en
dc.relation.ispartofseries	96-56(10)-01	en
dc.rights	Atribución-NoComercial-SinDerivadas 3.0 España
dc.rights.accessRights	open access
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.subject.eciencia	Empresa	es
dc.subject.other	Accounting change	en
dc.subject.other	Organizational learning	en
dc.subject.other	Population ecology	en
dc.subject.other	Red queen	en
dc.subject.other	Spain	en
dc.subject.other	Service sector	en
dc.title	A red queen approach to management accounting: an experiential study of a Spanish hotel group	en
dc.type	working paper	*
dspace.entity.type	Publication