Institutional theories in management accounting change

Ribeiro, João; Scapens, Robert W.

doi:10.1108/11766090610670640

Cited by 160 publications

(63 citation statements)

References 43 publications

(96 reference statements)

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“…Studies have often interpreted these reforms as being exogenously driven and influenced by new regulations, with a final convergence towards a common isomorphic equilibrium (Collier, 2001;Covaleski and Dirsmith, 1988;Ezzamel et al, 2007;Nor-Aziah and Scapens, 2007). However, reforms linked to similar discourses (such as NPM) have been shown to foster different results (Etherington and Richardson, 1994;Liguori and Steccolini, 2012;Lounsbury, 2001;Ribeiro and Scapens, 2006), and similar results of change can sometimes be achieved through different kinds of processes (Liguori, 2012;Malhotra and Hinings, 2005).…”

Section: Reform Discourses and Public-sector Financial Managementmentioning

confidence: 99%

The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Hyndman¹,

Liguori²,

Meyer

et al. 2014

Critical Perspectives on Accounting

123

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The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences AbstractSince the late 1980s, there has been a significant and progressive movement away from the traditional Public Administration (PA) systems, in favour of NPM-type accounting tools and ideas inspired by the private sector. More recently, a new focus on governance systems, under the banner Public Governance (PG), has emerged. In this paper it is argued that reforms are not isolated events, but are embedded in more global discourses of modernisation and influenced by the institutional pressures present in a certain field at certain points in time. Using extensive document analysis in three countries with different administrative regimes (the UK, Italy and Austria), we examine public sector accounting and budgeting reforms and the underlying discourses put forward in order to support the change. We investigate the extent to which the actual content of the reforms and the discourses they are embedded within are connected over time; that is, whether, and to what degree, the reform "talk" matches the "decisions". The research shows that in both the UK and in Italy there is consistency between the debates and the decided changes, although the dominant discourse in each country differs, while in Austria changes are decided gradually, and only after they have been announced well in advance in the political debate. We find that in all three countries the new ideas and concepts layer and sediment above the existing ones, rather than replace them. Although all three countries underwent similar accounting and budgeting reforms and relied on similar institutional discourses, each made its own specific translation of the ideas and concepts and is characterized by a specific formation of sedimentations. In addition, the findings suggest that, at present in the three countries, the PG discourse is used to supplement, rather than supplant, other prevailing discourses.

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Section: Reform Discourses and Public-sector Financial Managementmentioning

confidence: 99%

The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Hyndman¹,

Liguori²,

Meyer

et al. 2014

Critical Perspectives on Accounting

123

View full text Add to dashboard Cite

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“…New institutional sociology (NIS) provides useful perspectives for understanding why and how organisations adopt strategies, structures and processes to conform to the pressures of the institutional environment (Ribeiro & Scapens, ; Suddaby, ). Its organisational view helps the ‘overall outcomes of university corporatisation and commercialisation become more transparent’ (Parker, , p. 445).…”

Section: Theoretical Perspectivementioning

confidence: 99%

“…To manage this tension from conflicting institutional logics (Ribeiro & Scapens, ; Thornton & Ocasio, ), Universal used its formal strategic plans as a bridging mechanism to align basic research and commercialisation goals (Reay & Hinings, ), in the hope that ‘…success in increasing research activity will result, inter alia, in a research‐rich environment for learning and teaching, an improved Performance‐Based Research Funding (PBRF) rating, increased consultancy contracts and more commercialisation of intellectual property’ (Universal Strategic Plan, 2007–2011). Ultimately, the financial rewards from commercialisation were seen as providing valuable resources to support researchers’ quest for reputational and career rewards (Lam, ).…”

Section: The Universal University Casementioning

confidence: 99%

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Managing the accountability–autonomy tensions in university research commercialisation

2017

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This article investigates organisational responses to emerging concerns about how accountability–autonomy tensions can be managed within the context of university research commercialisation. The findings suggest that changed expectations of university research practices, which result from the introduction of a commercialisation logic, can be managed via the homogenisation of research goals and strategies. The successful management of accountability–autonomy tensions also depends on utilising the various structures and cultural contexts that can be facilitated by decoupling and bridging strategies. Further, while adopting symbolic systems may enhance legitimacy, failure to implement material practices and provide the appropriate cultural context to manage conflicting relationships may put university commercialisation ambitions at risk.

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“…A organização é um conjunto de regras e valores que condicionam e se manifestam em comportamentos individuais (Ribeiro & Scapens, 2006). Para os autores, estes valores tendem a prevalecer em uma determinada configuração social, ou seja, influenciado e integrado ao ambiente em que opera.…”

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Reflexos da cultura local nos sistemas de controle de incubadoras de empresas

Lopes

Beuren

2018

Rev. contab. organ.

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1Esta pesquisa tem por objetivo analisar o reflexo das condições culturais locais no uso das 'alavancas de controle' no ambiente de inovação tecnológica das incubadoras de empresas. A amostra da survey compõe-se de 75 gestores de incubadoras de empresas. Os resultados da modelagem de equações estruturais mostram que uma maior incorporação das condições culturais locais nas incubadoras se reflete no uso das alavancas de controle presentes. Especificamente, observou-se que a permeabilidade a estas condições culturais presentes no ambiente externo favorecem a adequação das alavancas ao contexto. O estudo fornece implicações práticas para o campo das incubadoras de empresas, e alerta os gestores sobre a relevância em considerar as condições culturais locais na adaptação e no uso das alavancas de controle. INTRODUÇÃOA necessidade de considerar aspectos culturais na concepção dos Sistemas de Controle Gerencial é amparada nas pesquisas de Henri (2006b), Heinicke, Guenther e Widener (2016) e Curtis e Sweeney (2017). O desafio em estudos organizacionais é conceituar cultura, dado suas naturezas distintas. Para guiar este estudo, define-se aqui 'condições culturais locais' ou apenas 'condições culturais' como a reunião de uma carga de valores históricos (advindos de fatores como raça, religião, etnia e deslocamento populacional), e de interações do ambiente no qual a incubadora se localiza, como preferências das empresas incubadas, além da própria capacidade de mudar valores à medida que diversos eventos afetam a população envolvida. Tais elementos representam diversas formas pelas quais as condições culturais afetam uma organização (Hall, 2004;Badri, Davis & Davis, 2000).

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Institutional theories in management accounting change

Cited by 160 publications

References 43 publications

The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Managing the accountability–autonomy tensions in university research commercialisation

Reflexos da cultura local nos sistemas de controle de incubadoras de empresas

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