Role of management accounting in applying new institutional logics

Janne T. Järvinen

Accounting, Auditing & Accountability Journal, 2016, vol. 29, issue 5, 861-886

Abstract: 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.

Keywords: Management accounting change; Non-profit organization; Institutional logics; Institutional work (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:29:y:2016:i:5:p:861-886

DOI: 10.1108/AAAJ-07-2012-01058

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