This study investigates how institutional logics that are prevalent in an organizational field influence change in management accounting. More precisely, we examine the institutional logics of late DRG adopters through which organizations attempt to address the pressures imposed by the...

This paper addresses the relationship between “new” and the “old” public performance management; the dialogue between imported idealistic designs and the inherently stable existing (performance) management systems (Carmona & Grönlund, 2003; Hyvönen, Järvinen, Pellinen, & Rahko, 2009; Scapens...

The purpose of this paper is to explore the reasons and implementation of municipal accounting and payroll shared service centres (SSC's) in Finland. Of special interest are the issues of how did the reforms spread from municipality to another, and what rationales were used in legitimating the...

Purpose - This paper aims to analyse how cost accounting knowledge is mediated in a large multinational organisation employing a company-wide enterprise resource planning system and off-the-shelf activity based costing software to create a uniform profitability management systemwithin the...

This paper draws on Actor-Network-Theory, especially Law and Hassard (1999) and Latour (2005) to investigate how a division-wide management control system was created in a multinational enterprise. The empirical findings were gathered from different actors involved in the implementation of...

This paper explores management accountants' role change in a multinational corporation. The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of agency and enables the theorization of institutional changes. According to our...

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...

The managed care system is a provider-purchaser model, in which the hospitals sell their output at a predetermined price to public sector purchasers. The purpose of contract-based budgeting (CBB) is to control the flow of resources in this system so that what is budgeted as revenue in the...

This paper sheds further light on the role of quantification in corporate environmental disclosures. Quantification is an inherently social practice, which has attracted a fair amount of academic interest in recent years. At the same time, in the field of social and environmental accounting...