TY  - JOUR
AB  - Purpose– The purpose of this paper is to explore the adoption of management accounting and control systems in the non-profit sector. Design/methodology/approach– The theoretical framework of this comparative interpretative study draws on new institutional theory, especially the concepts of institutional logics and institutional work. Findings– 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. Research limitations/implications– The data comprise interviews, observations and archival data and provides a limited view on how the organizational field is structured. Originality/value– The paper contributes to the accounting literature by investigating how institutional work and operating under contradictory logics explain management accounting change.
VL  - 29
IS  - 5
SN  - 0951-3574
DO  - 10.1108/AAAJ-07-2012-01058
UR  - https://doi.org/10.1108/AAAJ-07-2012-01058
AU  - Järvinen Janne T.
PY  - 2016
Y1  - 2016/01/01
TI  - Role of management accounting in applying new institutional logics: A comparative case study in the non-profit sector
T2  - Accounting, Auditing & Accountability Journal
PB  - Emerald Group Publishing Limited
SP  - 861
EP  - 886
Y2  - 2024/04/25
ER  -