Role of management accounting in applying new institutional logics A comparative case study in the non-profit sector

被引:39
作者
Jarvinen, Janne T. [1 ]
机构
[1] Univ Oulu, Oulu Business Sch, Oulu, Finland
来源
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL | 2016年 / 29卷 / 05期
关键词
Management accounting change; Non-profit organization; Institutional logics; Institutional work; PERFORMANCE-MEASUREMENT; WORK; ORGANIZATIONS; RESPONSES; ADOPTION; FIELDS;
D O I
10.1108/AAAJ-07-2012-01058
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Purpose - The purpose of this paper is to explore the adoption of management accounting and control systems in the non-profit sector. Design/methodology/approach - The theoretical framework of this comparative interpretative study draws on new institutional theory, especially the concepts of institutional logics and institutional work. Findings - New accounting and management controls serve as a medium through which organizations negotiate between multiple and conflicting objectives and choose institutional logics in the organizational field. Research limitations/implications - The data comprise interviews, observations and archival data and provides a limited view on how the organizational field is structured. Originality/value - The paper contributes to the accounting literature by investigating how institutional work and operating under contradictory logics explain management accounting change.
引用
收藏
页码:861 / 886
页数:26
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