Management accounting change: a model based on three different theoretical frameworks

Vandenberghe, Christophe; Marcoen, Jean Marie

doi:10.4013/base.2011.82.01

Cited by 14 publications

(14 citation statements)

References 34 publications

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“…change in MAPs (Hopwood and Miller, 1994;Scapens, 1994). Hence, MAC occurs with the introduction and implementation of new techniques or with changes in the way managers use management accounting information generated by traditional systems (Wanderley et al, 2011).…”

Section: Management Accounting Changementioning

confidence: 99%

“…Institutional theory highlights on the relationships established between major cultural aspects in a social context, such as symbols, institutions, beliefs, values and cognitive systems, and the organizations and individuals that operate within this social context. These aspects often achieve an institutionalized status in the sense that they reflect the generally accepted structures of reality and tend to be taken for granted as legitimate (Wanderley et al, 2011). As a result, institutional theory assumes that human behaviour and the social system are both radically shaping and shaped by the institutions.…”

Section: Mac Contextual Frameworkmentioning

confidence: 99%

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Management accounting change: critical review and a new contextual framework

Alsharari

Dixon

Youssef

2015

Journal of Accounting &Amp; Organizational Change

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Purpose – This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations. Design/methodology/approach – Having an institutional perspective, the paper develops a “conceptual contextual framework” of management accounting change. The methodology to accomplish this theory building consists of an integration of a number of different works summarizing the common elements, contrasting the differences and extending the work in some fashion. Particularly, it draws on theoretical triangulation by adopting three approaches: old institutional economics for internal processes and factors (Burns and Scapens, 2000); new institutional sociology for external processes and pressures (Dillard et al., 2004); and power and politics mobilization (Hardy, 1996). Findings – The proposed framework provides an understanding of the complex “mixture” of interrelated factors that may influence management accounting change at multi-institutional levels: political and economic level, organizational field level and organizational level. Research limitations/implications – The framework extends institutional theory-based management accounting research as well as provides a comprehensive basis for examining dynamics of accounting in the institutionalization process. Through further research, the framework will be extended and refined. Practical implications – The paper has practical implications for practitioners and officers as well as for the accounting profession and academics alike. Originality/value – The proposed contextual framework provides insights into the processes of change by focusing attention on the underlying institutions that encode accounting systems or practices in three institutional levels: political and economic level, the organizational field level and organization level. Examining the tension between institutionalized beliefs and values that may occur between these three levels of institutions will enhance our understanding of management accounting change in organizations.

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Section: Management Accounting Changementioning

confidence: 99%

Section: Mac Contextual Frameworkmentioning

confidence: 99%

Management accounting change: critical review and a new contextual framework

Alsharari

Dixon

Youssef

2015

Journal of Accounting &Amp; Organizational Change

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“…Institutional theory, in its various forms, has been more widely used in the contemporary literature to study various aspects of accounting change (see, for example, Burns and Scapens, 2000; Ribeiro and Scapens, 2006; Sharma et al, 2014; Tsamenyi et al, 2006). However, as noted by scholars such as Moll et al (2006), Wanderly et al (2011) and Van Der Steen (2006), the various standalone branches of institutional theory alone are subject to some criticisms. This implies they are sometimes drawn upon in part – with concepts used in a standalone fashion – or combined with other theoretical framings to explain phenomena, depending on the research context.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

The influence of institutional factors on corporate narratives: A thematic content analysis of Guinness

Moreno

Quinn

2019

Accounting History

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This article provides a thematic content analysis of the Chairman’s Statement of Arthur Guinness & Son Ltd over time. The analysis traces the evolution of the content over four distinct periods using a coding scheme developed from extant research. The objective is to study whether the corporate narratives change in line with the institutional factors over time. To interpret the results, we draw on an institutional theory–based lens to offer potential explanations of some of the change and also of stability. Institutions can not only constrain behaviour but also support and empower agents to bring about change. The results of the longitudinal content analysis reveal some variations over time, but in general the content is relatively stable. This may be explained by the organisation itself being an institution that is sufficiently institutionalised so that corporate reporting remained relatively stable. This suggests Guinness may be an example of a strong institution over time.

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“…The institutionalization process could be generated through choosing significant norms, values and institutions only if power is manifested. It is argued that this framework could be criticized on the ground of its being over-schematized, and these inter-related factors upon the framework are unlikely to be existed within a specific organization (Alsharari et al , 2015; Wanderley et al , 2011). However, as Alsharari et al (2015) argue, this framework is not intended to provide operational constructs for empirical research; rather, it describes and explains the analytical concepts which can be used for interpretive case studies of management accounting change.…”

Section: Prior Researchmentioning

confidence: 99%

Reforms and budgetary oversight roles in Tanzania

Mkasiwa

2019

JPBAFM

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Purpose The purpose of this paper is to investigate how the new Budget Act (2015) and the new budget cycle influence and were influenced by the contextual environment of the Tanzanian parliament and how this changed parliamentarians’ (MPs) budgetary oversight roles. Design/methodology/approach The paper employed analytical concepts explained in the contextual framework proposed by Alsharari et al. (2015) to explore changes in budgetary oversight roles after the implementation of the reforms. Interviews, video clips and document review were employed in the data collection. Data were analyzed using the thematic approach. Findings The values of the new Budget Act and the new budget cycle were in conflict with the prevailing institutions, political and power aspects. The MPs modified a few provisions in the new Budget Act and in the new budget cycle. Legitimating budgetary oversight roles as a result of institutional pressure emerged but stopped. Although there was a change in MPs formal powers and MPs involvement in budgetary oversight, there was stability as the change was ineffective. Research limitations/implications The paper only extracted relevant aspects of the contextual framework, which were sufficient to achieve the objective of the paper. Moreover, the study was conducted only a few years after the implementation of the reforms. Therefore, it might be too early to reach conclusions. Yet, the paper serves as the basis for further studies investigating changes in budgetary oversight roles after the implementation of the reforms. Practical implications In order for the parliament to hold the government accountable to the electorate, there is a need for reforming the nature of the government system, improving MPs capacity, harmonizing Budget Act with prevailing constitution and demonstrating the political will to use MPs’ formal powers. The findings suggest that effective change in budgetary oversight by focusing on formal institutions only is unlikely. Originality/value This paper provides a more robust explanation on how the integration of institutional, political and power aspects shape budgetary oversight roles in parliaments. It is the first paper to explore accounting change using the contextual theoretical framework in an organization of a parliamentary nature. The paper responds to Kim’s (2018) call for conducting case studies to explore changes in budgetary oversight roles by investigating potential attributes of institutions when operating in practice.

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Management accounting change: a model based on three different theoretical frameworks

Cited by 14 publications

References 34 publications

Management accounting change: critical review and a new contextual framework

Management accounting change: critical review and a new contextual framework

The influence of institutional factors on corporate narratives: A thematic content analysis of Guinness

Reforms and budgetary oversight roles in Tanzania

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