TY - JOUR T1 - ABC and organizational change: An institutional perspective JO - Management Accounting Research PY - 2002/01/01 AU - Soin K AU - Seal W AU - Cullen J ED - DO - DOI: 10.1006/mare.2002.0186 VL - 13 IS - 2 SP - 249 EP - 271 Y2 - 2024/12/22 ER -