The purpose of this paper is to study the institutional logics of how and why two case units in the Finnish Defence Forces have reacted differently to external pressures originating from the State Audit Office to change their management accounting systems. The situation is made complex due to...

Government military establishments have for generations exerted an important influence on technological change in most industrial economies. Nevertheless, although the influence of military activity (waging wars, acquiring weapons, training personnel) on technological change has been pervasive...