1Lawrence,P.R. How to deal with resis- tance to change [J].Harvard Business Review, 1954,32(3) :49-57.
2Cobb,I.,HeUiar,C. and Innes, J. Man- agement accounting change in a bank[l].Man- agement Accounting Research, 1995,6 (2) : 155-175.
3KasurinenTommLExploring management accounting change:the case of balanced score- card implementation[J]. Management Account- ing Research, 2002,13 (3) : 323-343.
4Kermedy T and Graves Affleck J.The impact of activity-based costing techniques on firm performance [J]. Journal of Management Accounting Research, 2001, (13) : 19-45.
6Burns ,J.The dynamics of accounting change : inter-play between new practices, rou- tines,institutions, power and politics [J].Ac- counting,Auditing and Accountability Journal, 2000, (13) :566 - 59.6.
