e-journal

Management accounting change and sustainability: an institutional approach

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Purpose – The purpose of this paper is to propose an institutional entrepreneurship approach to
examining management accounting change triggered by social and environmental concerns.
Design/methodology/approach – The study begins with a literature review concerning the role
that old institutional economics and new institutional sociology have played in the study of
management accounting change, underlining strengths and weaknesses. To deal with the main
weaknesses, the institutional entrepreneurship approach is presented and utilized as the basis for the
development of a conceptual framework, which is contextualized to the examination of management
accounting change triggered by sustainability issues.
Findings – Management accounting change literature has not paid enough attention to the social
constructivist roots of institutional theory. Through the application of a conceptual framework inspired
by institutional change models and institutional entrepreneurship literature, this paper proposes
another approach to examine how new management accounting practices are socially constructed
during the course of organizational change, particularly in response to sustainability concerns.
Research limitations/implications – This new framework has not yet demonstrated its
explanatory power in a particular field.
Originality/value – The paper examines management accounting change as a social construction
process led by institutional entrepreneurs who aim to mobilize resources and negotiate the definition
and implementation of sustainability strategies and new management accounting practices, which will
take environmental and social issues into consideration, in order to reach an agreement on the
pre-institutionalization, diffusion and institutionalization of sustainable practices.

Keywords Management accounting change, Institutional theory, Sustainability,
Institutional entrepreneurship, Theorization, Accounting, Organizational change, Entrepreneurialism

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group.,

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 286-309

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

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