The purpose of this paper is to explore the adoption of management accounting and control systems in the non-profit sector.
The theoretical framework of this comparative interpretative study draws on new institutional theory, especially the concepts of institutional logics and institutional work.
New accounting and management controls serve as a medium through which organizations negotiate between multiple and conflicting objectives and choose institutional logics in the organizational field.
The data comprise interviews, observations and archival data and provides a limited view on how the organizational field is structured.
The paper contributes to the accounting literature by investigating how institutional work and operating under contradictory logics explain management accounting change.
The author wishes to thank the participants at the accounting research seminar held in HEC Montréal, April 2015, and the participants of 2015 Alternative Accounts Conference, Telfer School of Management at the University of Ottawa.
Järvinen, J. (2016), "Role of management accounting in applying new institutional logics: A comparative case study in the non-profit sector", Accounting, Auditing & Accountability Journal, Vol. 29 No. 5, pp. 861-886. https://doi.org/10.1108/AAAJ-07-2012-01058Download as .RIS
Emerald Group Publishing Limited
Copyright © 2016, Emerald Group Publishing Limited