A PROCESS MODEL OF MANAGEMENT ACCOUNTING CHANGE BASED ON THE INSTITUIONAL THEORY CONTRIBUTIONS
DOI:
https://doi.org/10.17524/repec.v13i4.2397Palavras-chave:
Management accounting change; Institutional theory; theorization; accounting.Resumo
This paper aims to theorise the complexities of the process of management accounting change from an institutional perspective. Institutional theory has been widely used to study management accounting change. However, the institutional literature on management accounting change is fragmented and disjointed, providing an unstructured picture of dynamics and outcomes of the process of management accounting change. This situation makes the task of explaining the complexity of management accounting change extremely difficult. In this paper we argue that the complexity of management accounting change comprises four key elements: (1) the internal and external pressures for change and the interplay between them; (2) the role of agency; (3) the idiosyncratic internal elements; and (4) the process of institutionalisation. Drawing on institutional theory and these four elements of management accounting change, we developed an integrated framework that is able to capture and examine the macro and micro level dynamics in management accounting change.
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Burns, J., & Nielsen, K. (2006). How do Embedded Agents Engage in Institutional Change? Journal of Economics Issues, 40(2), 449-456.
Burns, J., & Quinn, M. (2011). The routinisation of management controls in software. Journal of Management Control, 22(1), 5-24.
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Busco, C., Riccaboni, A., & Scapens, R. W. (2006). Trust for accounting and accounting for trust.
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Busco, C., & Scapens, R. W. (2011). Management accounting systems and organisational culture Interpreting their linkages and processes of change. Qualitative Research in Accounting & Management, 8(4), 320-357.
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Management Accounting Research, 17(1), 11-41.
Busco, C., & Scapens, R. W. (2011). Management accounting systems and organisational culture Interpreting their linkages and processes of change. Qualitative Research in Accounting & Management, 8(4), 320-357.
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Coad, A. F., & Herbert, I. P. (2009). Back to the future: New potential for structuration theory in management accounting research? Management Accounting Research, 20(3), 177-192.
Cruz, I., Major, M., & Scapens, R. W. (2009). Institutionalization and practice variation in the management control of a global/local setting. Accounting, Auditing & Accountability Journal, 22(1), 91-117.
Dambrin, C., Lambert, C., & Sponem, S. (2007). Control and change-Analysing the process of institutionalisation. Management Accounting Research, 18(2), 172-208.
Dillard, J. F., Rigsby, J. T., & Goodman, C. (2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506-542.
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Englund, H., & Gerdin, J. (2018). Management accounting and the paradox of embedded agency: A framework for analyzing sources of structural change. Management Accounting Research, 38, 1-11.
Englund, H., Gerdin, J., & Burns, J. (2011). 25 Years of Giddens in accounting research: Achievements, limitations and the future. Accounting, Organizations and Society, 36(8), 494-513.
Ezzamel, M., Robson, K., & Stapleton, P. (2012). The logics of budgeting: Theorization and practice variation in the educational field. Accounting, Organizations and Society, 37(5), 281-303.
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Giddens, A. (1979). Central problems in social theory: action, structure and contradiction in social analysis. Basingstoke: Macmillan.
Giddens, A. (1984). The constitution of society. Cambridge: Polity Press.
Greenwood, R., Díaz, A. M., Li, S. X., & Lorente, J. C. (2010). The multiplicity of institutional logics and the heterogeneity of organizational responses. Organization Science, 21(2), 521-539.
Greenwood, R., & Hinings, C. R. (1996). Understanding Radical Organizational Change: Bringing together the Old and the New Institutionalism. The Academy of Management Review, 21(4), 1022-1054.
Greenwood, R., & Suddaby, R. (2006). Institutional Entrepreneurship in Mature Fields: the Big Five Accounting Firms. Academy of Management Review, 49(1), 27-48.
Guerreiro, R., Pereira, C. A., & Frezatti, F. (2006). Evaluating Management accounting change according to the institutional theory approach a case study of a Brazilian Bank. Journal of Accounting and Organizational Change, 2(3), 196-228.
Hardy, C., & Maguire, S. (2008). Institutitional Entrepreneurship. In R. Greenwood, R. Suddaby, C. Oliver, & K. Sahlin-Anderson (Eds.), Handbook of Organizational Institutionalism (pp. 198-217). New York: Sage.
Herbert, I. P., & Seal, W. B. (2012). Shared services as a new organisational form: Some implications for management accounting. British Accounting Review, 44(2), 83-97.
Hiebl, M. R. W. (2018). Management accounting as a political resource for enabling embedded agency. Management Accounting Research, 38, 22-38.
Hopper, T., & Major, M. (2007). Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity Based Costing in Portuguese Telecommunications. European Accounting Review, 16(1), 59-97.
Hyvönen, T., Järvinen, J., Oulasvirta, L., & Pellinen, J. (2012). Contracting out municipal accounting: the role of institutional entrepreneurship. Accounting, Auditing & Accountability Journal, 25(6), 944-963.
Hyvönen, T., Järvinen, J., Pellinen, J., & Rahko, T. (2009). Institutional Logics, ICT and Stability of Management Accounting. European Accounting Review, 18(2), 241-275.
Innes, J., & Mitchell, F. (1990). The Process of Change in Management Accounting: Some Field Study evidence Management Accounting Research, 1(1), 3-19.
Jacobs, K. (2009). Beyond commercial in confidence: accounting for power privatisation in Victoria. Accounting, Auditing & Accountability Journal, 22(8), 1258-1283.
Jansen, E. P. (2011). The effect of leadership style on the information receivers' reaction to management accounting change. Management Accounting Research, 22(2), 105-124.
Jarvenpaa, M. (2009). The institutional pillars of management accounting function. Journal of Accounting & Organizational Change, 5(4), 444 - 471.
Johansson, I.-L., & Baldvinsdottir, G. (2003). Accounting for trust: some empirical evidence. Management Accounting Research, 14(3), 219-234.
Johansson, T., & Siverbo, S. (2009). Why is research on management accounting change not explicitly evolutionary? Taking the next step in the conceptualisation of management accounting change. Management Accounting Research, 20(2), 146-162.
Johnson, H. T., & Kaplan, R. S. (1987). Relevance lost: the rise and fall of management accounting. Boston, Mass.: Harvard Business School Press.
Kaghan, W., & Lounsbury, M. (2011). Institutions and work. Journal of Management Inquiry, 20(1), 73-81.
Kholeif, A. O. R., Abdel-Kader, M., & Sherer, M. (2007). ERP customization failure: Institutionalized accounting practices, power relations and market forces. Journal of Accounting & Organizational Change, 3(3).
Lawrence, T. B., Suddaby, R., & Leca, B. (2009). Introduction: theorizing and studying institutional work. In T. B. Lawrence, R. Suddaby, & B. Leca (Eds.), Institutional work: actors and agency in institutional studies of organizations (pp. 1-27). Cambridge: Cambridge University Press.
Liguori, M. (2012). The Supremacy of the Sequence: Key Elements and Dimensions in the Process of Change. Organization Studies, 33(4), 507-539.
Liguori, M., & Steccolini, I. (2012). Accounting change: explaining the outcomes, interpreting the process. Accounting, Auditing & Accountability Journal, 25(1), 27-70.
Lok, J. (2010). Institutional logics as identity projects. Academy of Management Journal, 53(6), 1305-1335.
Lounsbury, M. (2007). A Tale of Two Cities: Competing Logics and Practice Variation in the Professionalizing of Mutual Funds. The Academy of Management Journal, 50(2), 289-307.
Lounsbury, M. (2008). Institutional rationality and practice variation: New directions in the institutional analysis of practice. Accounting, Organizations and Society, 33(4-5), 349-361.
Lounsbury, M., & Crumley, E. T. (2007). New practice creation: An institutional perspective on innovation. Organization Studies, 28(7), 993-1012.
Lukka, K. (2007). Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research, 18(1), 76-101.
Ma, Y., & Tayles, M. (2009). On the emergence of strategic management accounting: An institutional perspective. Accounting and Business Research, 39(5), 473-495.
Maguire, S., Hardy, C., & Lawrence, T. B. (2004). Institutional entrepreneurship in emerging fields: HIV/AIDS treatment advocacy in Canada. Academy of Management Journal, 47(5), 657-679.
Marginson, D., & Ogden, S. (2005). Managers, budgets and organisational change: unbundling some of the paradoxes. Journal of Accounting & Organizational Change, 1(1), 45 - 61.
Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: formal strucutre as myth and ceremony. American Journal of Sociology, 83(2), 340-363.
Modell, S. (2019). Constructing institutional performance: a multi-level framing perspective on performance measurement and management. Accounting and Business Research, 49(4), 428-453.
Modell, S., & Wiesel, F. (2008). Marketization and performance measurement in Swedish central government: A comparative institutionalist study. Abacus, 44(3), 251-283.
Moll, J., & Hoque, Z. (2011). Budgeting for legitimacy: The case of an Australian university. Accounting, Organizations and Society, 36(2), 86-101.
Nor-Aziah, A. K., & Scapens, R. W. (2007). Corporatisation and accounting change: The role of accounting and accountants in a Malaysian public utility. Management Accounting Research, 18(2), 209-247.
Oliver, C. (1991). Strategic Responses to Institutional Processes. The Academy of Management Review, 16(1), 145-179.
Pache, A. C., & Santos, F. (2010). When worlds collide: The internal dynamics of organizational responses to conflicting institutional demands. Academy of Management Review, 35(3), 455-476.
Parker, L. D. (2012). Qualitative management accounting research: Assessing deliverables and relevance. Critical Perspectives on Accounting, 23(1), 54-70.
Powell, W. W., & DiMaggio, P. J. (1991). The New institutionalism in organizational analysis. Chicago, Ill. ; London: University of Chicago Press.
Ribeiro, J. A., & Scapens, R. W. (2006). Institutional theories in management accounting change Contributions, issues and paths for development. [Institutional theory]. Qualitative Research in Accounting and Management, 3(2), 94-111.
Scapens, R. W. (1990). Researching management accounting practice: The role of case study methods. The British Accounting Review, 22(3), 259-281.
Scapens, R. W. (2004). Doing Case Study Research. In C. Humphrey & B. Lee (Eds.), The real life guide to accounting research : a behind-the-scenes view of using qualitative research methods (pp. 257-279). Amsterdam; Boston: Elsevier.
Scapens, R. W. (2006). Understanding management accounting practices: A personal journey. The British Accounting Review, 38(1), 1-30.
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20-12-2019
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Wanderley, C. de A. (2019). A PROCESS MODEL OF MANAGEMENT ACCOUNTING CHANGE BASED ON THE INSTITUIONAL THEORY CONTRIBUTIONS. Revista De Educação E Pesquisa Em Contabilidade (REPeC), 13(4). https://doi.org/10.17524/repec.v13i4.2397
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