TY  - JOUR
AB  - Purpose The purpose of this paper is to focus on strategies and “spoken discourses” used to construct legitimation around change at the individual level. Comparing changes in financial accounting, budgeting and performance management at two government levels (Westminster and Scotland), it explores the use of legitimation strategies in the implementation of accounting change and its perceived outcomes.Design/methodology/approach Drawing on semi-structured interviews, six legitimation/delegitimation strategies are used to code the transcribed data. Patterns with the perceived outcomes of change are explored.Findings Changes introduced to enhance “rational” decision making are often received as pushed by some source of authority. Regardless of the interviewees’ background and level, the results suggest that for radical accounting change to embed, it is necessary for it to be perceived as rational, rather than merely driven by authorisation-based pressures. Conversely, incremental change is associated with modest legitimation via rationalisation and delegitimation based on pathos and rationalisation.Research limitations/implications The study deals with actors’ legitimation strategies and perceptions of change. These may not correspond to actual substantial change. Taken-for-granted ideas often remain “under the radar”, therefore care must be taken in interpreting the results. The focus of the empirical study is on the UK, therefore conclusions are restricted to this context.Originality/value Existing studies struggle to explain organisations’ heterogeneity and practice variation; this study sheds light on how individual legitimation, which may lead to different organisational results, occurs. Differences in how actors interpret changes may be based on their position (central vs devolved administration) and on their ownership of the changes.
VL  - 31
IS  - 2
SN  - 0951-3574
DO  - 10.1108/AAAJ-04-2016-2527
UR  - https://doi.org/10.1108/AAAJ-04-2016-2527
AU  - Hyndman Noel
AU  - Liguori Mariannunziata
PY  - 2018
Y1  - 2018/01/01
TI  - Achieving radical change: A comparative study of public-sector accounting in Westminster and Scotland
T2  - Accounting, Auditing & Accountability Journal
PB  - Emerald Publishing Limited
SP  - 428
EP  - 455
Y2  - 2024/04/27
ER  -