Accounting colonization, emancipation and instrumental compliance in Nigeria

The impact of accounting disturbances on organizational micro-practices in the schools' sector in England

“…Campanale and Cinquini, 2016), the impact of accounting and other forms of disturbance on organizational micro-practices (e.g. Oakes and Oakes, 2016) and, through an alternative development of Broadbent and Laughlin (2013), how accounting disturbances and accounting colonization can have enabling dimensions (Masquefa et al, 2017;Ferry et al, 2020). The findings of this paper add to understanding of the potential for accounting disturbances to have subtle and indirect effects on organizational micro-practices.…”

“…Regarding practice, indications that accounting disturbances and behavioural responses thereto can be organizationally ambiguous, subtle and mutable are also evident alongside insights into reciprocal colonization and the creative transformation of accounting disturbances. Those that might seek to counter the distorting effects of accounting disturbances, perhaps via the use of accounting that is enabling (Masquefa et al, 2017;Ferry et al, 2020) and better positioned to be of greater public value (Steccolini, 2018;Ferry et al, 2019), might also be supported by the appreciations of accounting and its impacts that are presented in this paper. This might include teachers, parents and others in the schools' sector who seek to counter the negative effects of accounting colonization.…”

“…We develop the understanding of the subtle and indirect effects of accounting disturbances on organizational micro-practices, including the potential for accounting to be enabling (e.g. Masquefa et al, 2017;Ferry et al, 2020). We also contribute to the theoretical framing of both accounting disturbances and responses thereto.…”

“…Recent developments in the empirical literature support this view (e.g. Gallhofer et al, 2015;Masquefa et al, 2017;Ferry et al, 2020). Changes to interpretative schemes can be slow and evolutionary.…”

“…Behavioural consequences for organizations and individuals, referred to as organizational micro-practices (e.g. Ezzamel et al, 2012;Masquefa et al, 2017;Ferry et al, 2020), can arise. The impact of these "accounting disturbances" can be "powerful and distorting" (Power et al, 2003, p. 150).…”