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The purpose of this paper is to explore how and why the uses (enabling or controlling) of an activity-based costing system could cause difficulties in implementing such a cost system.

The authors conducted a case study in a French insurance company. Three successive research periods were undertaken: from March to August 2005, between October 2008 and June 2009, and in 2012. In total, 51 interviews were conducted during these periods. Other useful information was also collected through conversations, observation, and through the consultation of internal documents.

The results show that designing a cost system aimed at being simultaneously used in controlling and enabling ways can generate important difficulties. Furthermore, the results show that attempting to get around these difficulties could result in investing significant amounts of resources with no guarantee of success.

Beyond the difficulties of extending the scope of application of case studies, the study was conducted in an organization involved in the insurance industry which could further limit its general applicability.

Based on the experience at Rassura, the authors argue that managers should be aware that designing and implementing a cost system that can simultaneously be used in both controlling and enabling ways is a very difficult, if not an insurmountable challenge.

The results highlight that one important characteristic of a cost system, how it is used, could explain, at least partially, implementation difficulties related to technical challenges, resistance to change and lack of resources.

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.

Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process is a topic that deserves more investigation. The aim of this article is to understand how the subtle resistance of individuals constructs neoliberal reforms through management accounting (MA).

The authors conducted a case study on three health and social organizations two years after major reforms were implemented in the health and social services sector in Québec, a province of Canada. These reforms were part of a new public management dynamic and involved the implementation of accounting tools, here referred to as New Public Management Accounting (NPMA) tools.

The authors’ findings show how managers participate in reforms, at the same time as attempt to stem the dehumanization they generate. Managers engage in subtly resisting, for themselves and for their field professional teams, the dehumanization and identity destruction that arises from the reforms. NPMA tools are central to this process, since managers question the reforms through NPMA tools and use them to resist creatively. However, their subtle resistance can lead to the strengthening of the neoliberal dynamic of the reform.

The authors contribute to both the literature of infrapolitics and MA by showing the role of NPMA tools in the construction of subtle resistance. Their article enriches the MA literature by characterizing the subtle forms of resistance and showing how managers engage in creative resistance by using the managerial potential flexibility of NPMA tools. The article also outlines how NPMA tools play a role in the dialectic process of resistance, since they aid managers in resisting reform-induced dehumanization but also support managers in reinventing and reinforcing what they are trying to fight. The authors’ study also illustrates the dialectic dynamic of resistance through NPMA in all its dimensions: discursive, material and symbolic. Finally, the authors contribute to management accounting literature by showing that NPMA tools are not only the objects of neoliberalization but also the support of backstage resistance to neoliberalization.

The purpose of this paper is to highlight the particularities of the time consumption of transactions performed in an insurance firm and the prospective impact on costing.

This paper uses the results of an archival study conducted on data collected in an insurance firm.

The results suggest that the reasons underlying the heterogeneity of transactions’ time consumption are multiple and rule out a systematic and unique explanation. They lend support to the importance of the “human effect” in explaining the time consumption of service transactions and support the need for more research into the evolution of marketing thought that subordinates the concept of transaction to the concept of relationship. In addition, our results not only suggest that the drivers of time consumption and their importance are contingent on the type of service activity performed within the same firm, but also that inside a generic service activity, deviations in time consumption remain due to the provision of specific services.

Services have their own characteristics which make it difficult to trace their resource consumption. Yet limited research has focused on examining the impact of services’ characteristics on predicting costs. Our findings contribute to our understanding of such impact and cast doubt on the possibility of obtaining accurate costs for very detailed transactions for an acceptable cost-benefit trade-off.

This aim of this study is to identify the ways of helping public authorities bring about change to environmentally sustainable household food practices.

The authors identified the practices involved in this concept from the consumer perspective and measured their diffusion among French households. The analyses were conducted following two successive data collection campaigns comprising 571 and 501 respondents in France. The methodology involved two complementary scaling techniques: factor analysis and item response theory.

The results show that consumers understand sustainable food through five food practices: buying and cooking products with sustainable attributes, anti-waste storage, self-production, plant protein consumption and anti-waste cooking.

The findings suggest that while at the individual level people appear to have incorporated anti-waste practices into their daily lives, at the household level, there is still work to be done for improving diets and stimulating the production of home-grown food. It is also worth noting that the emerging vision typically involves sustainable foods that are organic, locally grown, seasonal, based on fair trade and packaging-free.