Purpose: This paper aims to explore how the introduction of new accounting information influences the understandings of cost-consciousness. Furthermore, the paper explores how managers use accounting information to shape organizational members’ understanding of changes, and how focusing on...

English abstract: This article examines how managers in a municipal social service department use and interpret accounting information and make sense of changes in social work when new methods of cost control, and consequently a need for a more cost-conscious behavior, are introduced. Previous...