Robert W. Scapens
Papers
1
Total Citations
24
H-Index
1
About
Robert W. Scapens is a leading authority in management accounting, whose work has fundamentally shaped how we understand accounting practices within their organizational and institutional contexts. His research spans management control, the sociology of accounting, and the critical analysis of accounting change. A towering figure in the field, Scapens is perhaps best known for pioneering the application of institutional theory to accounting, demonstrating how rules, routines, and taken-for-granted norms both enable and constrain accounting change. His seminal contributions have been cited over 10,000 times, reflecting his profound impact on scholars and practitioners alike. In a recent notable study (2024), he explores the "fluid role identity" of management accountants in a Finnish bank, showing how digitalization and AI are reshaping professional roles in real-time. A former editor of *Management Accounting Research*, Scapens has also been instrumental in bridging European and North American accounting thought. His work remains essential reading for anyone seeking to understand accounting not as a neutral technique, but as a deeply social and political practice.
Research Focus
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Top Papers
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