The concept of an accounting regime

Jones, T. Colwyn; Dugdale, David

doi:10.1006/cpac.2000.0412

Cited by 82 publications

(4 citation statements)

References 41 publications

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“…As an institution, the regime, in general, does not change “overnight.” The “old” regime persists until organizational members feel comfortable with the “new” regime and consider it legitimate. At its core, a MAC regime is composed of sets of social practices generating information that can move through time and space and change its meaning (Jones and Dugdale, 2001). A formal MAC regime may create tensions and be considered coercive, negative and limiting, especially in organizations subjected to structural and ownership changes (Hamel, 2014).…”

Section: Theoretical Lensesmentioning

confidence: 99%

Accounting for a mining company’s transformation in Ukraine

Iermolenko

Hersinger

2023

MEDAR

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Purpose This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the context of changing politico-economic dynamics in Ukraine. Design/methodology/approach Drawing upon data from a case study of a large Ukrainian energy company with a Soviet past that has undergone major transformations in recent years, the authors analyze MAC regime changes in the company from an institutional logics perspective. All primary and secondary data used in this study were collected from 2012 to 2016. Retrospective interviews and extensive use of written materials, including corporate documents and other publicly available data, helped them reconstruct those events, which the authors could not observe personally. Findings The authors observed that MAC regime changes in the company mirror; overall changes in the political and economic environment and Ukraine’s willingness to become closer to the West. The company seems to follow liberal Western market logics and eliminate those of Soviet heritage. The MAC regime changes seemed to contribute to the company’s survival during challenges caused by the political and economic crises that began in 2014 with the annexation of Crimea and other Ukrainian territories in the East of the country, demonstrating the usefulness of the new MAC regime and overall business logic. Research limitations/implications This study adds to the literature on management accounting and control change in emerging economies and extractive industries by highlighting the role of changing institutional logics in shaping a MAC regime. The authors explain why, in some contexts (i.e. Ukraine), organizational actors accept and favor liberal Western market logic. Originality/value A particularly significant facet of this study concerns its extension of the role of MAC and the way it is perceived in a new international context in times of significant transformation. The results suggest that MAC regime change may be favorably received if it is based on local values and aspirations.

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Section: Theoretical Lensesmentioning

confidence: 99%

Accounting for a mining company’s transformation in Ukraine

Iermolenko

Hersinger

2023

MEDAR

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“…En este contexto, es clave dimensionar que en el plano macroestructural, donde operan las organizaciones, la contabilidad de gestión y los sistemas de costos son un dispositivo de gobernanza entre los múltiples agentes que intervienen en las organizaciones. No obstante, sus prácticas calculadoras la pueden situar como un régimen contable, que está compuesto por un conjunto de prácticas sociales que generan información (Jones & Dugdale, 2001) y tienen consecuencias políticas y económicas. El trasfondo de pensar la contabilidad como un régimen es comprender el poder estructural y estructurante de la contabilidad en el imaginario colectivo, las prácticas económico-financieras y la realidad social.…”

Section: Por Procesosunclassified

“…Investigaciones anteriores en perspectiva crítica han hecho hincapié en temáticas como los procesos de control al interior de las fábricas (Neimark & Tinker, 1986) y las prácticas contables de control y disciplinamiento organizacional (Bryer, 2006a;Macintosh & Hopper, 1993) que construyen personas gobernables (Miller & O'Leary, 1987). Asimismo, se han estudiado los fundamentos teóricos críticos del management accounting (Cooper & Hopper, 2006), evidenciando los sistemas de gobernanza, regímenes de poder, regímenes de verdad (Jones & Dugdale, 2001;Loft, 1986) y alienaciones ideológicas de los procesos contables (Yuthas & Tinker, 1994). Igualmente, diversos estudios han mostrado los sistemas de costos como arquetipos de modelización (Armstrong, 2002a), fortaleciendo las métricas de eficiencia gerencial (Hoskin & Macve, 1988) que consolidan el capitalismo (Hopper, 2012).…”

Section: Introductionunclassified

Contabilidad de gestión y regímenes de poder: revisión de la literatura y reflexión crítica sobre los eufemismos de los sistemas de costos en las organizaciones

Suárez

Mejía

2021

Innovar

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Este artículo tiene por objetivo aproximarse a una comprensión crítica de los regímenes de poder que subyacen a las prácticas de contabilidad de gestión, a través de una revisión de la literatura y una reflexión crítica sobre los eufemismos que estructuran y las formas de modelización que aplican los sistemas de costos en las organizaciones desde diversas perspectivas heterodoxas de la investigación contable. Metodológicamente, el artículo se apoya en una revisión de 145 documentos del área temática, publicados en revistas contables colombianas, donde menos del 4% pueden ubicarse en enfoques críticos, aunado a la identificación de 27 textos paradigmáticos en las perspectivas críticas del management accounting. Como resultados y contribuciones se presenta un análisis de la revisión realizada y paralelos de interpretación entre los procesos clásicos de segregación de los sistemas de costos tradicionales, sus usos como dispositivos de control y la participación de la contabilidad en el establecimiento de regímenes de poder en las organizaciones.

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“…They have participated in the obstacles to development and the financialization of businesses. Ultimately, a veritable accounting regime has been established (Jones & Dugdale, 2001) in which accounting colonizes capitalism itself. The following discussion elaborates further on these five aspects.…”

Section: Examining the Role Of Accounting In Major Socio-political Trmentioning

confidence: 99%

You too can have a critical perspective! 25 years of Critical Perspectives on Accounting

Moralès

Sponem

2017

Critical Perspectives on Accounting

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International audienceThis paper provides an overview of the emergence of Critical Perspectives on Accounting and of some of its achievements. The journal was originally created to provide a forum to question some of the notions that were systematically taken for granted in accounting practice and research, to explore the ideological underpinnings of the discipline, and reveal its role in processes of domination and social reproduction. The aim was also to encourage community-building around other important issues such as critical accounting interventions and their potential, or ways to bring out more emancipatory perspectives on accounting. We review three streams with a critical approach to accounting that were developed in the journal over 25 years: promoting a radical reflexivity to challenge mainstream views on accounting, questioning the normative claims of the profession to reveal its role in social reproduction, and highlighting the role of accounting in major socio-political trends

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The concept of an accounting regime

Cited by 82 publications

References 41 publications

Accounting for a mining company’s transformation in Ukraine

Accounting for a mining company’s transformation in Ukraine

Contabilidad de gestión y regímenes de poder: revisión de la literatura y reflexión crítica sobre los eufemismos de los sistemas de costos en las organizaciones

You too can have a critical perspective! 25 years of Critical Perspectives on Accounting

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