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Conceptualizing management accounting change:an institutional framework[J]. Management accounting research, 2000(1): 3-25. [5] Tf._ZS  ck(W9eSNLuvRe^(u[N].Nleb 2012-02-2814  [6] }vfNQ. iir_xvz[M].Ngbh. iiryf[ۏU\.SNؚI{YeQHr>y 1998146-163. [7] eS.^~'`ĉR(WSqkirMn-Nv^(u[C]//.us.Џy{f[vtN^(u-NVЏy{f[O,{NJ\'YOeƖ.[[5uP[yb'Yf[QHr>y 1996468-471. [8] lKQ`,i`y 199532. [9] hgyi.\^>yON?elef[J].NSO'Yf[f[bTf[>yOyf[Hr 2003(2)11-14. [10] ^KQe s^h.vz/g[M].NgYn RQ ы.SN-NVNl'Yf[QHr>y 200913. [11] s+YKN.[[M].;R,g.ёufl 1845n TlVt^ . [12]-NVyOS.yb]\Oyf[S_ĉ[N/OL].(2010-03-23) [2012-04-18].http://news.cctv.com/china/20070323/105158shtml. 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