The impact of accounting disturbances on organizational micro-practices in the schools' sector in England

Stuart Green and Laurence Ferry

Accounting, Auditing & Accountability Journal, 2021, vol. 34, issue 4, 904-922

Abstract: Purpose - This paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a developed model of Habermasian colonization provides a framing for both the ways in which accounting is implicated in organizational change and the effect of accounting disturbances on organizational micro-practices. Design/methodology/approach - Qualitative field studies at three secondary schools were used to gather empirical detail in the form of interview data and documentary evidence. A total of 24 semi-structured interviews were conducted with teachers and bursars. Findings - Accounting disturbances that were constitutive-transactional in nature had the greatest influence on organizational micro-practices. Behavioural responses to accounting disturbances can be organizationally ambiguous, subtle and subject to change over time. Research limitations/implications - More field studies are needed, and there is scope to develop a longitudinal perspective to better understand the impact of accounting disturbances over time. Originality/value - By framing the processes of accounting change using a developed model of Habermasian colonization, contributions are provided by illuminating aspects of both the processes of accounting colonization and the impact of accounting on organizational micro-practices. The findings also add to prior appreciations of reciprocal colonization, creative transformation of accounting disturbances and how accounting can be enabling.

Keywords: Habermas; Accounting colonization; Accounting disturbances; Enabling accounting; Organizational micro-practices; Schools (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-07-2020-4668

DOI: 10.1108/AAAJ-07-2020-4668

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