e-journal

The institutional pillars of management accounting function

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Purpose – The purpose of this paper is to theorize the institutional pillars of management accounting
function.
Design/methodology/approach – The paper adopts a comparative case study approach.
Findings – Institutional pillars of management accounting are explored on the basis of two
longitudinal case studies. Competitive/economic forces and three analytical elements of institutional
theory are composing institutions: regulative, normative and cultural-cognitive pillars. Each element is
important, and all of them may work in combination, but they operate through distinctive mechanisms
and processes. This paper illustrates how they provide the basis for compliance, order and the
legitimacy of not the whole organization, nor of the management accounting systems but of the
management accounting function. This “organizational legitimacy” of management accounting
function may provide one potential additional explanation for the change and stability of management
accounting in organizations.
Originality/value – This paper creates an institutional interpretation of accounting change or
stability at the level of an accounting function. It illustrates how the pressure for change or stability in
management accounting is collectively constituted in organisations, how it is given meaning and how
individuals are making sense of things, i.e. how accounting is institutionally embedded.

Keywords Organizational theory, Management accounting

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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. 4, 2009 pp. 444-471

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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