 Explanations for the gap between management accounting rules and routines: An institutional approachRui Robalo Revista de Contabilidad - Spanish Accounting Review, 2014, vol. 17, issue 1, 88-97 Abstract: This is a longitudinal in‐depth case study that was conducted within a Portuguese public sector organization, the National Postal Service of Portugal, where two management accounting innovations were implemented. The aim of one of the innovations – Income Statements – was to account for the financial results for the different areas within the organization, which could filter down to its basic elements. The aim of the other – Key Performance Indicators – was to provide indicators to monitor business performance. These innovations were not used in practice as planned, which afforded me the opportunity to explain the existing gap between their rules and routines. To do this, I based this study on the old institutional economics (OIE) inspired management accounting change literature. Keywords: Management accounting innovations; Rules; Routines; Processes of change; Trust; Power; Case study; Innovaciones en contabilidad de gestión; Normas; rutinas; Procesos de cambio; Confianza; Poder; Estudio de caso (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:17:y:2014:i:1:p:88-97 DOI: 10.1016/j.rcsar.2014.03.002 Access Statistics for this article Revista de Contabilidad - Spanish Accounting Review is currently edited by Bernabé Escobar Pérez More articles in Revista de Contabilidad - Spanish Accounting Review from Elsevier |
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