PurposeThis article explores the influence of duality in institutional logics on internal accounting, with a focus on a Polish public university. More particularly, we answer the research question: how does illegitimacy risk arising from the divergent pressures of the institutional environment impact management accountings in this institution?Design/methodology/approachThis paper seeks to uncover intricacies of notions of internal legitimacy façade, decoupling and counter-coupling in practice. It explores details of organizational responses involving management accounting aimed at reducing illegitimacy risk. Achieving good organizational access, the authors adopt a qualitative case study approach involving contextual appreciation/document analysis/participant observation/discussion with key actors: facilitating building upon theoretical argumentation through finding things out from the field.FindingsThe authors uncover and discuss organizational solutions and legitimizing manoeuvres applied, identifying four adaptation tactics in the struggle to support legitimacy that they term ‘ceremonial calculations’, ‘legitimacy labelling’, ‘blackboxing’ and ‘shadow management accounting’. These can be seen in relation to decoupling and counter-coupling. Ceremonial calculations supported the internal façade. Shadow management accounting supported pro-effectiveness. Legitimacy labelling and blackboxing helped bind these two organizational layers, further supporting legitimacy. In interaction the four tactics engendered what can be seen as a ‘counter-coupling’ of management accounting. The authors clarify impacts for management accounting.Research limits/implicationsThe usual limitations of case research apply for generalizability. Theorizing of management accounting in relation to contradictory logics is advanced.Practical implicationsThe article illuminates how management accounting can be understood vis-à-vis contradictory logics.Originality valueElaboration of the tactics and their interaction is a theoretical and empirical contribution. Focus on a Polish university constitutes an empirical contribution.

Celem artykułu jest zaprezentowanie problematyki wykorzystania analizy marż w zarządzaniu kosztami restauracji. W opracowaniu skoncentrowano się na wskazaniu specyfiki działalności restauracji oraz jej wpływu na wykorzystanie metod rachunkowości zarządczej. Rozważania teoretyczne opracowane na podstawie literatury przedmiotu zostały zilustrowane wynikami studium przypadku. Na przykładzie wybranego przypadku krakowskiej restauracji przeanalizowano zakres i sposób przy-gotowania sprawozdania określanego mianem "food-cost". Sprawozdanie to odpowiada zakresem merytorycznym segmentowej analizie marż obliczanych w odniesieniu do kosz-tów żywności. Przeprowadzone badania wykazały, że jest to podstawowe i najczęściej stosowane narzędzie monitorowania pozycji kosztów istotnej dla każdej restauracji, jaką jest wartość zużytych surowców żywnościowych.

Abstract-The main aim of this paper is to present the relevance of strategic management accounting for the contemporary projects and project-oriented organizations. Due to the fact that the modern project management is business-oriented and value-driven, it requires new sources of information. Therefore, the evolution from operational towards strategic project management accounting was demanded. The paper demonstrates the evolution of project management accounting  from cost calculation and budgeting towards measuring project value for key stakeholders. On the basis of literature review it is discussed how value measurement is addressed in the most popular methods of project strategic management accounting.Index Terms-About project management, strategic management accounting, value creation, value measurement.

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