Explanations For The Gap Between Management Accounting Rules And Routines: An Institutional Approach
مقاله: توضیحات برای شکاف بین مدیریت قوانین و روال حسابداری: رویکرد نهادی
[ Rui Robalo
] - Department of Management and Economics, University of Beira Interior, Covilhã, Portugal
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.Following a strategy of collating together issues from more than one theory, this study contributes to the OIE inspired management accounting change literature by providing evidence that trust and power issues should be analyzed simultaneously and not separately, in order to extend our understanding of how management accounting innovations are (or are not) used in practice, and it also provides evidence that external and internal pressures or the lack of them should be considered through time and not only in explaining the initial stage(s) of the management accounting change processes. The study also provides practical insights for those who intend to carry out changes in management accounting practices in an organizational setting.
Case study, Power , Processes of change , Routines , Rules , Trust , Case study, Confianza, Estudio de caso, Innovaciones en contabilidad de gestión, Management accounting innovations, Normas, Poder, Power, Procesos de cambio, Processes of change, Routines, Rules, rutinas, Trust
, Power , فرآیندهای تغییر , روال , Rules , Trust , مطالعه موردی, Confianza, Estudio د CASO, Innovaciones EN contabilidad د gestión, نوآوری حسابداری مدیریت, Normas, Poder, قدرت, Procesos د cambio, فرایندهای تغییر, روال, قوانین, rutinas, اعتماد
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