The New Hope of Parts Sharing Cost Control:

The Review of the Institutional Perspective

Abstract

This paper investigates the New Hope of Parts Sharing Cost Control with an institutional perspective. First, it is checked for the institutionalization process diagram as precious research in Burns and Scapens (2000). Then it presents the parts standardization (in the parts sharing technique) in product development, fitting the parts standardization operation in the institutional process diagram. From the results, we consider the parts standardization operation with the view of management accounting change.