modell uses critical theory to extend (in his view, sometimes limited) neo-institutional analyses and, in so doing, claims to offer further insight into the dynamics (including unintended consequences) of strategy formation.Such focus on the evolutionary complexities of (strategic) management accounting practices, as inter-connected and cumulative processes over time,would seem to sit comfortably alongside earlier theoretical work in alternative (old) 'institutional' management accounting literature (see Burns and Scapens,2000), although Modell puts forward the case for mobilising neo-institutional theory with critical theory