TY - JOUR T1 - Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysis JO - Management Accounting Research PY - 2006/01/01 AU - Tsamenyi M AU - Cullen J AU - Gonz谩lez JMG ED - DO - DOI: 10.1016/j.mar.2006.02.002 VL - 17 IS - 4 SP - 409 EP - 432 Y2 - 2025/04/09 ER -