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The persistence of delegitimated structures

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Purpose – The purpose of this paper is to ascertain whether the deinstitutionalization of
management accounting is better described using structuration theory (techniques are reproduced
until replaced) or sedimentation (layering of a new technique upon an earlier technique).
Design/methodology/approach – An archival study of management accounting at the Hudson’s
Bay Company (HBC) between 1670 and 2005.
Findings – With the delegitimation of management accounting at the HBC, both structuration and
sedimentation processes occurred. However, delegitimation did not mean all of the techniques within a
set were eliminated. Several management accounting techniques often continued from one set to
another (e.g. indents, outfits, standards of trade) reflecting continued reproduction of existing
practices. Sometimes new techniques were added to allegedly make the set more effective, but these
overlays did not always replace the former.
Research limitations/implications – The usual limitations of single firm study generalizations.
Practical implications – The research provides practitioners with insights into how management
accounting practices change. With change some aspects of management accounting will remain the
same.
Originality/value – This case study is based upon a unique primary archival. The HBC has made
its accounting and other corporate records available to the public for the period 1670-1970. The
archival data set is supplemented by access to some of the Company’s private (and more recent)
corporate records, plus interviews with retired and existing senior managers about these changes to
their management accounting techniques, up to 2005. Therefore, this study is based upon an extensive,
unique and robust longitudinal data set.

Keywords Accounting history, Institutional theories, Management accounting change

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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. 3, 2013 pp. 280-303

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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