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

Martin Hiebl; Martin Quinn; Sameh Ammar

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

Martin Hiebl, Martin Quinn, Sameh Ammar

Institute of Controlling and Consulting

Research output: Contribution to journal › Article › peer-review

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

Original language	English
Journal	Journal of Accounting and Organizational Change
Publication status	Published - Dec 2024

Fields of science

502 Economics
502033 Accounting
502006 Controlling
502043 Business consultancy
502044 Business management

JKU Focus areas

Digital Transformation
Sustainable Development: Responsible Technologies and Management

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Cite this

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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",

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AU - Quinn, Martin

AU - Ammar, Sameh

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AB - 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

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