Subjectivities and micro‐processes of change in accounting practices: a case study

Abstract

Purpose

While new institutionalism‐inspired accounting literature has opened up new perspectives for the study of micro‐processes of change in accounting practices, little is still known about how individuals subjectively experience these processes. In this paper, the authors propose to study the role of subjectivities in the institutionalization of new accounting practices.

Design/methodology/approach

Based on an extension of Hasselbladh and Kallinikos' framework, the authors analyze the implementation of a new performance management and measurement system in the division of a large French public sector firm. The authors' research is based on the company's internal archives, samples of the new performance scorecard, interviews and non‐participant observation.

Findings

The system as a technique of control and related discourses and ideals formed a coherent “rationalized package” which actors had actually internalized. Still, they collectively used the new system in a very ceremonial mode and the authors' analysis identified discrepancies between actors' explicit understanding and practical experience of the system.

Research limitations/implications

The authors' research suggests that studies of accounting change should further explore the complex and sometimes paradoxical nature of subjectivities at work in the adoption of new systems. Studies should combine the analysis of actors' behaviours and representations and their development over time, even though the latter longitudinal perspective is missing in the present research.

Practical implications

Experience encompasses more than understanding and cognitive agreement. Deliberate acceptance of systems may co‐exist with non‐deliberate reluctant behaviour.

Social implications

Accounting transformation projects should reckon the role that actors' subjectivities can play in the institutionalization of new systems and practices.

Originality/value

The authors' research illustrates how subjectivity influences micro‐processes of accounting change. It highlights its experiential and non‐deliberate dimensions, thus complementing existing institutional research that has hitherto emphasized actors' deliberate actions and representations.

Citation

Ancelin‐Bourguignon, A., Saulpic, O. and Zarlowski, P. (2013), "Subjectivities and micro‐processes of change in accounting practices: a case study", Journal of Accounting & Organizational Change, Vol. 9 No. 2, pp. 206-236. https://doi.org/10.1108/18325911311325960