Role of management accounting in applying new institutional logics: A comparative case study in the non-profit sector
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 20 June 2016
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
Acknowledgements
The author wishes to thank the participants at the accounting research seminar held in HEC Montréal, April 2015, and the participants of 2015 Alternative Accounts Conference, Telfer School of Management at the University of Ottawa.
Citation
Järvinen, J.T. (2016), "Role of management accounting in applying new institutional logics: A comparative case study in the non-profit sector", Accounting, Auditing & Accountability Journal, Vol. 29 No. 5, pp. 861-886. https://doi.org/10.1108/AAAJ-07-2012-01058
Publisher
:Emerald Group Publishing Limited
Copyright © 2016, Emerald Group Publishing Limited