e-journal

Subjectivities and micro-processes of change in accounting practices: a case study

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Purpose – While new institutionalism-inspired accounting literature has opened up new
perspectives for the study of micro-processes of change in accounting practices, little is still known
about how individuals subjectively experience these processes. In this paper, the authors propose to
study the role of subjectivities in the institutionalization of new accounting practices.
Design/methodology/approach – Based on an extension of Hasselbladh and Kallinikos’
framework, the authors analyze the implementation of a new performance management and
measurement system in the division of a large French public sector firm. The authors’ research is
based on the company’s internal archives, samples of the new performance scorecard, interviews and
non-participant observation.
Findings – The system as a technique of control and related discourses and ideals formed a coherent
“rationalized package” which actors had actually internalized. Still, they collectively used the new
system in a very ceremonial mode and the authors’ analysis identified discrepancies between actors’
explicit understanding and practical experience of the system.
Research limitations/implications – The authors’ research suggests that studies of accounting
change should further explore the complex and sometimes paradoxical nature of subjectivities at work
in the adoption of new systems. Studies should combine the analysis of actors’ behaviours and
representations and their development over time, even though the latter longitudinal perspective is
missing in the present research.
Practical implications – Experience encompasses more than understanding and cognitive
agreement. Deliberate acceptance of systems may co-exist with non-deliberate reluctant behaviour.
Social implications – Accounting transformation projects should reckon the role that actors’
subjectivities can play in the institutionalization of new systems and practices.
Originality/value – The authors’ research illustrates how subjectivity influences micro-processes of
accounting change. It highlights its experiential and non-deliberate dimensions, thus complementing
existing institutional research that has hitherto emphasized actors’ deliberate actions and
representations.

Keywords Accounting, Organizational change, Institution, Practices, Subjectification

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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., 2013

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 9 No. 2, 2013 pp. 206-236

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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