e-journal

Rationality, institutionalism and accounting change

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Purpose – The primary purpose of this paper is to put forward a framework grounded in new
institutional sociology (NIS) theory that examines the impact of national competition policy on the
design and implementation of a balanced scorecard (BSC) in a government-owned electricity corporation
in Australia. It examines the importance of the rational analytical deliberation of legitimacy as a
fundamental accompaniment to isomorphism in the continuing development of the new performance
management system.
Design/methodology/approach – A single exploratory/descriptive case study with embedded
multiple unit analysis is used in order to examine the adoption of a BSC as an example of the process of
evolution of a new initiative. It uses DiMaggio and Powell’s concept of isomorphism to explain the
initial adoption of the BSC.
Findings – The paper highlights the importance of the deliberation of both rational analytical
approaches and legitimacy as a fundamental accompaniment to isomorphism in the continuing
development of accounting systems in the public sector.
Originality/value – These results provide useful insights into the criticism of NIS theory, that is,
that it does not provide scope for organisations to adopt rationally technical practices as well as
isomorphic behaviour for legitimacy.

Keywords Performance management systems, Balanced scorecard, Public sector organizations,
Australia

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2009

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 5 No. 3, 2009 pp. 362-389

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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