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...

This longitudinal case study will illustrate how, after financial crisis and a change in top management, a non-profit hospital progressed from a change of management accounting and control systems to a wider organizational change. The dialectical analysis framework by Seo and Creed (2002) is...