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Burns and Scapens' framework: a 25-year review of insights, challenges, and prospective directions

Publikation: Beitrag in FachzeitschriftArtikelBegutachtung

Abstract

Design/methodology/approach–A systematic literature review method is used to ascertain various contexts and designs of B&S-based research. After an extensive examination of citations, seventy-seven journal articles published are identified, described and analysed. Findings–Our systematic review shows that the B&S framework has been applied in many contexts, yet its main tenets remain unchallenged. Several researchers have suggested additions and amendments, and this paper synthesises these to an updated framework. Similar theoretical
OriginalspracheEnglisch
Seiten (von - bis)805-840
Seitenumfang36
FachzeitschriftJournal of Accounting and Organizational Change
Volume21
Ausgabenummer5
DOIs
PublikationsstatusVeröffentlicht - 13 Nov. 2025

Wissenschaftszweige

  • 502 Wirtschaftswissenschaften
  • 502033 Rechnungswesen
  • 502006 Controlling
  • 502043 Unternehmensberatung
  • 502044 Unternehmensführung

JKU-Schwerpunkte

  • Digital Transformation
  • Sustainable Development: Responsible Technologies and Management

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