Cost Accounting Systems and Institutional Theory: Analysis in a Uruguayan Terminal Port

Norma Pontet Ubal

International Journal of Management Sciences, 2016, vol. 7, issue 5, 249-263

Abstract: The main objective was to increase the understanding of the influential factors that take hold when said organisation experiences the institutionalisation of a change in their Cost Accounting Systems. We used explanatory case study methodology, in layman’s terms, without any subheadings and using the model followed by Burns and Scapens (2000) and other applications of the theoretical framework given by others authors. We applied Old Institutional Economics from the institutionally theory. The research implications are around a verified that there are factors which have an influence on the expectations of agents before changes in the Cost Accounting Systems. In the case of Uruguayan terminal port, we have noticed that the learning process, as well as the in sourcing process, has been determined by the actions of the process leaders. We have identified catalytic factors for the change associated to people within the organisation or leaders that have made it easier, we have not been able to state that all changes were successful. The purpose of this investigation was beginning with cases studies research in Spain from 2004 to 2007 in the Spain’s State-Owned Ports System and now, from 2009 to 2012, is continuing in a Uruguayan terminal port.

Keywords: Cost Accounting; Terminal Ports; Accounting Change; Institutional Theory; Case Study (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://rassweb.org/admin/pages/ResearchPapers/Paper%203_1497447024.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rss:jnljms:v7i5p3

Access Statistics for this article

More articles in International Journal of Management Sciences from Research Academy of Social Sciences
Bibliographic data for series maintained by Danish Khalil ().