@inbook{inbook0871c308,
title   = {Management accouting change institutionalisation: an old institutional economics approach},
author = {Guerreiro, Reinaldo and Frezatti, Fábio and Pereira, Carlos Alberto},
year = {2006},
publisher = {Cranfield University. Cranfield School of Management. Centre for Business Performance},
journal   = {Performance measurement and management 2006: public and private}
}