Carmona, SalvadorUniversidad Carlos III de Madrid. Departamento de Economía de la Empresa2010-03-012010-03-011996https://hdl.handle.net/10016/7058Studies 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.application/pdfengAtribución-NoComercial-SinDerivadas 3.0 EspañaAccounting changeOrganizational learningPopulation ecologyRed queenSpainService sectorworking paperEmpresaopen access