@article{article, title  = {{ABC and organizational change: An institutional perspective}},

 url = {{}},

 year = {{2002}},

 month = {{1}},

 author = {{Soin K and Seal W and Cullen J}},

 doi = {{10.1006/mare.2002.0186}},

 volume = {{13}},

 journal = {{Management Accounting Research}},

 issue = {{2}},

 pages = {{249-271}},

 note = {{Accessed on 2025/03/15}}}