Stability and change in Management Accounting: An exploratory study of the use of standard costing in an Irish manufacturing company

This paper examines the simultaneous presence of both stability and change
in management accounting practices by exploring the use of a traditional
technique, namely standard costing, in an organisation. The study is framed by
literature concerning routines and rules, and the data were gathered by means
of a case study. This paper contributes to the literature by providing empirical
evidence of the interactions of management accounting routines and rules in
a relatively traditional environment. The analysis reveals that change to stable
routines can occur but, at the same time, these routines can become further
embedded within an organisation.