“…Other research has emphasized the role of accounting in situations of multiple and potentially conflicting interests, logics and regimes of accountability (e.g., Cooper, Hinings, Greenwood & Brown, 1996;Ahrens & Chapman, 2002;Lounsbury, 2008). In these settings, organizational subgroups can hold differing views of organizational reality that are not displaced, but can become layered (c.f., Cooper et al, 1996) such that they persist over time, or, as the quote above suggests, remain "divided down the middle." Here, accounts such as costing, resource allocation, and performance measurement systems are involved in on-going contests and struggles as various groups advance particular interests and values (e.g., Nahapiet, 1988;Briers & Chua, 2001;Andon, Baxter & Chua, 2007).…”