TY  - JOUR 
T1  - Why has not it worked? An empirical application of the extended Burns and Scapens' framework within the implementation of a controlling department
JO  - Revista Contabilidade & Finanças
A1  - Espejo, Márcia Maria dos Santos Bortolocci
A1  - Eggert, Neusa Sawczuk von
SN  - 1519-7077
UL  - 10.1590/1808-057x201702820
VL  - 28 
Y1  - 2017
PB  - Brasil 
ER  -