Corporatisation and accounting change

Nor-Aziah, Abu Kasim; Scapens, Robert W.

doi:10.1016/j.mar.2007.03.003

Cited by 151 publications

(36 citation statements)

References 76 publications

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“…More generally, the study shows that delegitimation strategies were infrequently used. This is in line with previous findings relating to political discussions of accounting changes (Hyndman et al 2014), but contradicts studies with a more general focus on public-sector reforms (Newman 2001;Vogel 2012;Hurrelmann, Gora and Wagner 2013). The explanation for this could be twofold: first, in contrast to previous research, mainly based on textual analyses, this study explored the legitimation strategies used by different actors to construct a sense of reality about the changes to which they were directly exposed.…”

Section: Exploring Patterns Of Legitimation In the Three Countriessupporting

confidence: 57%

Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria

Hyndman

Liguori

Meyer

et al. 2017

Public Management Review

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Section: Exploring Patterns Of Legitimation In the Three Countriessupporting

confidence: 57%

Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria

Hyndman

Liguori

Meyer

et al. 2017

Public Management Review

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“…Broadbent and Guthrie, 2008;Cruz et al, 2009;Nor-Aziah and Scapens, 2007;Uddin and Tsamenyi, 2005), should represent an important field of observation. Austerity programs are putting enormous pressure on managers, with consequences for management accounting systems in terms of supporting decision-making and controlling needs.…”

Section: Austerity and Management Accounting: A View From Inside Orgamentioning

confidence: 99%

Public sector accounting, accountability and austerity: more than balancing the books?

Bracci

Humphrey

Moll

et al. 2015

Acc Auditing Accountability J

163

161

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Purpose – The era of austerity that has followed the outbreak of the global financial crisis has posed a myriad of challenges for public services, with demands for major cuts in government spending, the delivery of balanced budgets and zstrategies for deficit reduction. The purpose of this paper is to consider how public sector accounting and accountability systems are implicated in the development and implementation of austerity policies. Also, it pinpoints a range of issues that accounting researchers need to be contemplating on the subject of accounting for austerity. Design/methodology/approach – Interdisciplinary literature review, coupled with an illustrative discussion of the changing nature of public sector accounting practices under austerity. Findings – Despite the significance and scale of austerity, public sector accounting research on the topic is in its infancy, with the prominent focus being on how accounting technologies are used to manage austerity. There have been few attempts to debate critically the construction of austerity and to provide alternative accounts of austerity. Accounting for austerity, especially in terms of its implications and consequences, is far too complex and challenging to be categorized as simply seeking to “balance the books”. Research limitations/implications – As an academic community, we need to be developing understanding of public sector accounting research under austerity across different organizational levels and contexts. Also, we should be framing the accounts of austerity in ways that respect and build on a sound understanding of the extensive available interdisciplinary research on this topic. Key research questions to address include: how is accounting shaping constructions of, and impressions, attitudes and behaviors toward, austerity and the status of governments and public service organizations? What do such patterns of development mean for the roles and contributions of public sector accountants under austerity? Are accounting systems destined to be used primarily as vehicles for cost-cutting, or can they be used as engines for growth and for thinking about public service responsibilities in more socially inclusive forms? Originality/value – Accountings of austerity in the field of public sector accounting research have been worryingly limited. This paper and the papers in this special issue of AAAJ address such failings, revealing a range of critical implications and challenges of austerity policies for public sector accounting research.

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“…Para superar essa situação, alguns autores estenderam o modelo de Burns e Scapens 2000incorporando o ambiente externo e explicando a interação entre fatores internos e externos de mudança (Busco, Riccaboni, & Scapens, 2006;Busco & Scapens, 2011 ;Nor-Aziah e Scapens, 2007;Ribeiro & Scapens, 2006;Yazdifar, Zaman, Tsamenyi & Askarany, 2008). Embora esses estudos tenham fornecido uma contribuição valiosa para o campo de mudança da contabilidade gerencial, eles se concentram em apenas um aspecto do processo de mudança, como confiança (Busco et al, 2006;Nor-Aziah & Scapens, 2007), cultura ( Busco & Scapens, 2011) e poder e política (Ribeiro & Scapens, 2006;Yazdifar et al, 2008). Além disso, esses estudos não articulam teoricamente e integralmente como os critérios e práticas nos níveis interorganizacionais e intraorganizacionais estão vinculados.…”

Section: As Pressões Internas E Externas Para Mudança E a Interação Eunclassified

“…Os elementos internos idiossincráticos do processo de mudança são os itens que compõem a dinâmica intra organizacional. A literatura sobre mudanças da contabilidade gerencial forneceu muitos exemplos de fatores que compõem a dinâmica intraorganizacional, como o poder (Burns, 2000;Coad & Herbert, 2009;Jacobs, 2009;Kholeif, Abdel-Kader & Sherer, 2007;Tsamenyi et al, 2006), confiança (Busco et al, 2006;Johansson & Baldvinsdottir, 2003;Nor-Aziah & Scapens, 2007;Seal, Berry & Cullen, 2004;Taylor & Scapens, 2016), política (Burns, 2000;Yazdifar et al, 2008) e cultura organizacional (Busco & Scapens, 2011;Jansen, 2011;Moll & Hoque, 2011;Yazdifar et al, 2008).…”

Section: Os Elementos Internos Idiossincráticos Do Processo De Mudançaunclassified

A Process Model of Management Accounting Change Based on the Instituional Theory Contributions

Wanderley¹

2019

REPeC

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This paper aims to theorise the complexities of the process of management accounting change from an institutional perspective. Institutional theory has been widely used to study management accounting change. However, the institutional literature on management accounting change is fragmented and disjointed, providing an unstructured picture of dynamics and outcomes of the process of management accounting change. This situation makes the task of explaining the complexity of management accounting change extremely difficult. In this paper we argue that the complexity of management accounting change comprises four key elements: (1) the internal and external pressures for change and the interplay between them; (2) the role of agency; (3) the idiosyncratic internal elements; and (4) the process of institutionalisation. Drawing on institutional theory and these four elements of management accounting change, we developed an integrated framework that is able to capture and examine the macro and micro level dynamics in management accounting change.

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Corporatisation and accounting change

Cited by 151 publications

References 76 publications

Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria

Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria

Public sector accounting, accountability and austerity: more than balancing the books?

A Process Model of Management Accounting Change Based on the Instituional Theory Contributions

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