@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 2025/06/20}}}