The institutional pillars of management accounting function

Journal of Accounting & Organizational Change

Volumn 5, Issue 4, 2009, Pages 444-471

  Järvenpää, Marko ^a  

^a UNIVERSITY OF JYVÄSKYLÄ   (Finland)

Author keywords

Corporate governance; Financial markets; Government policy; Regulation; Securities; United States of America

Indexed keywords

EID: 84993044884     PISSN: 18325912     EISSN: None     Source Type: Journal    
DOI: 10.1108/18325910910994676     Document Type: Article

References (66)

1. Ahrens, T. and Dent, J.F. (1998), “Accounting and organizations: realizing the richness of field research”, Journal of Management Accounting Research, Vol. 10, pp. 1-39.
2. Barley, S.R. and Tolbert, P.S. (1997), “Institutionalization and structuration: studying the links between action and institution”, Organizational Studies, Vol. 18 No. 1, pp. 93-117.
3. Berger, P. and Luckmann, T. (1967), The Social Construction of Reality, DoubleDay Anchor, Garden City, NY.
4. Burns, J. and Baldvinsdottir, G. (2005), “An institutional perspective of accountants new roles the interplay of contradictions and praxis”, European Accounting Review, Vol. 11, pp. 752-7.
5. Burns, J. and Scapens, R. (2000), “Conceptualizing management accounting change: an institutional framework”, Management Accounting Research, Vol. 11, pp. 3-25.
6. Burns, J. and Vaivio, J. (2001), “Management accounting change”, Management Accounting Research, Vol. 12, pp. 339-402.
7. Busco, C., Quattrone, P. and Riccaboni, A. (2007), “Management accounting issues in interpreting its nature and change”, Management Accounting Research, Vol. 18, pp. 125-49.
8. Carpenter, V.L. and Feroz, E.H. (1992), “GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles”, Accounting, Organizations and Society, Vol. 17, pp. 613-43.
9. Cobb, I., Helliar, C. and Innes, J. (1995), “Management accounting change in a bank”, Management Accounting Research, Vol. 6, pp. 155-75.
10. D'Andrade, R.G. (1984) in Shweder, R. and LeVine, R. (Eds), Cultural Meaning Systems. In Culture Theory: Essays on Mind, Self, and Emotion, Cambridge University Press, Cambridge.
11. Deegan, C. (2002), “Introduction: the legitimising effect of social and environmental disclosures – a theoretical foundation”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 3, pp. 282-311.
12. DiMaggio, P. and Powell, W. (1983), “The iron cage revisited: institutional isomorphism and collective rationality in organizational fields”, American Sociological Review, Vol. 48, pp. 147-60.
13. DiMaggio, P. and Powell, W. (1991), “Introduction to the new institutionalism in organizational analysis”, in Powell, W. and DiMaggio, P. (Eds), The New Institutionalism in Organizational Analysis, University of Chicago Press, Chicago, IL, pp. 1-38.
14. Dubois, A. and Gadde, L.E. (2002), “Systematic combining: an abductive approach to case study”, Journal of Business Research, Vol. 55, pp. 553-60.
15. Durkheim, E. (1901-1950), The Rules of Sociological Method, The Free Press, Glencoe, IL.
16. Durkheim, E. (1912-1961), The Elementary Forms of Religious Life, Collier Books, New York, NY.
17. Giddens, A. (1984), The Constitution of Society, University of California Press, Berkeley, CA.
18. Granlund, M. (2001), “Towards explaining stability in and around management accounting systems”, Management Accounting Research, Vol. 12, pp. 141-66.
19. Granlund, M. and Lukka, K. (1998a), “It is a small world of management accounting practices”, Journal of Management Accounting Research, Vol. 10, pp. 153-79.
20. Granlund, M. and Lukka, K. (1998b), “Towards increasing business orientation: Finnish management accountants in a changing culture”, Management Accounting Research, Vol. 9, pp. 185-211.
21. Gray, R., Kouhy, R. and Lavers, S. (1995), “Corporate social and environmental reporting – a review of the literature and a longitudinal study of UK disclosure”, Accounting, Auditing & Accountability Journal, Vol. 8 No. 2, pp. 47-77.
22. Guthrie, J. and Parker, L.D. (1990), “Corporate social disclosure practice: a comparative international analysis”, Advances in Public Interest Accounting, Vol. 3, pp. 159-75.
23. Hoffman, A.W. (1997), From Heresy to Dogma: An Institutional History of Corporate Environmentalism, New Lexington Press, San Francisco, CA.
24. Hopper, T. and Major, M. (2007), “Extending institutional analysis through theoretical triangulation: regulation and acitivty-based costing in Portuguese telecommunications”, European Accounting Review, Vol. 16 No. 1, pp. 59-97.
25. Hopwood, A.G. (1983), “On trying to study accounting in the contexts in which it operates”, Accounting, Organizations and Society, Vol. 8, pp. 287-305.
26. Hussain, M.M. and Hoque, Z. (2002), “Understanding non-financial performance measurement prcatices in Japanese banks: a new institutional sociology perspective”, Accounting, Auditing & Accountability Journal, Vol. 15, pp. 162-83.
27. Järvenpää, M. (2007), “Making business partners: a case study on how management accounting culture was changed”, European Accounting Review, Vol. 16 No. 1, pp. 99-142.
28. Johansson, I.L. and Baldvinsdottir, G. (2003), “Accounting for trust: some empirical evidence”, Management Accounting Research, Vol. 14, pp. 219-34.
29. Kasurinen, T. (2001), “Influence of the implementation process on management accounting change in a hierarchical corporation”, Finnish Journal of Business Economics, Vol. 4, pp. 459-79.
30. Lounsbury, M. (2007a), “A tale of two cities: competing logics and practice variation in the professionnalizing of mutual funds”, Academy of Management Journal, Vol. 50, pp. 289-307.
31. Lounsbury, M. (2007b), “Institutional rationality and practice variation: new directions in the institutional analysis of practice”, Accounting, Organizations and Society, Vol. 33 Nos 4-5, pp. 349-61.
32. Lukka, K. (2007), “Management accounting change and stability: loosely coupled rules and routine in action”, Management Accounting Research, Vol. 18, pp. 76-101.
33. Malmi, T. (1997), “Adoption and implementation of activity-based costing: practice”, Problems and Motives, Series A-128, Helsinki School of Economics, Helsinki.
34. Malmi, T., Seppälä, T. and Rantanen, M. (2001), “The practice of management accounting in Finland – a change?”, The Finnish Journal of Business Economics, Vol. 4, pp. 480-501.
35. Manninen, A. (1995), “The experience of knowledge in everyday accounting: a study of Finnish accounting managers”, European Accounting Review, Vol. 4 No. 3, pp. 455-83.
36. Mead, G.H. (1934), Mind, Self, and Society, University of Chicago Press, Chicago, IL.
37. Merton, R., Gray, A., Hockey, B. and Selvin, H. (Eds) (1952), Reader in Bureaucracy, The Free Press, Glencoe, IL.
38. Meyer, J. and Rowan, B. (1977), “Institutionalized organizations: formal structure as myth and ceremony”, American Journal of Sociology, Vol. 83, pp. 340-63.
39. Meyer, J.W. and Scott, R.W. (1983), “Centralization and the legitimacy problems of local government”, Organizational Environments: Ritual and Rationality, Sage, Beverly Hills, CA, pp. 199-215.
40. Mizruchi, M.S. and Fein, L.C. (1999), “The social construction of organizational knowledge: a study of the uses of coercive, mimetic, and normative isomorphism”, Administrative Science Quarterly, Vol. 44, pp. 653-83.
41. Modell, S. (2002), “Institutional perspectives on cost allocations: integration and extension”, European Accounting Review, Vol. 11 No. 4, pp. 653-79.
42. Moerman, L. and van der Laan, S. (2005), “Social reporting in the tobacco industry: all smoke and mirrors?”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 3, pp. 374-89.
43. Mohr, J.W. (1998), “Measuring meaning structures”, Annual Review of Sociology, Vol. 24, pp. 345-70.
44. Oliver, C. (1992), “The antecedents of deinstitutionalization”, Organization Studies, Vol. 13 No. 4, pp. 563-88.
45. Parsons, T. (1934-1990), “Prolegomena to a theory of social institutions”, American Sociological Review, Vol. 55, pp. 319-39.
46. Parsons, T. (1937), The Structure of Social Action, McGraw-Hill, New York, NY.
47. Parsons, T. (1951), The Social System, The Free Press, New York, NY.
48. Parsons, T. (1956), “A sociological approach to the theory of organizations”, in Parsons, T. (Ed.), Structure and Process in Modern Societies, The Free Press, Glencoe, IL, pp. 16-58.
49. Parsons, T. (1960), “Some ingredients of a general theory of organizations”, in Parsons, T. (Ed.), Structure and Process in Modern Societies, The Free Press, Glencoe, IL, pp. 59-96.
50. Powell, W.W. (1991), “Expanding the scope of institutional analysis”, in Powell, W.W. and DiMaggio, P.J. (Eds), The New Institutionalism in Organizational Analysis, University of Chicago Press, Chicago, IL.
51. Powell, W.W. and DiMaggio, P.J. (1991), The New Institutionalism in Organizational Analysis, University of Chicago Press, Chicago, IL.
52. Ribeiro, J.A. and Scapens, R. (2006), “Institutional theories in management accounting change: contributions, issues and paths for development”, Qualitative Research in Accounting & Management, Vol. 3 No. 2, pp. 94-111.
53. Richardson, A.J. (1987), “Accounting as a legitimating institution”, Accounting, Organizations and Society, Vol. 12 No. 4, pp. 341-55.
54. Scapens, R. (1994), “Never mind the gap: towards an institutional perspective of management accounting practices”, Management Accounting Research, Vol. 5, pp. 301-21.
55. Scapens, R. and Bromwich, M. (2001), “Management accounting research: the first decade”, Management Accounting Research, Vol. 12, pp. 245-54.
56. Scott, R. (1987), “The adolescence of institutional theory”, Administrative Science Quarterly, Vol. 32, pp. 493-511.
57. Scott, R. (2001), Institutions and Organizations, 2nd ed., Sage, Beverly Hills, CA.
58. Selznick, P. (1957), Leadership in Administration, Harper & Row, New York, NY.
59. Simon, H. (1945), Administrative Behavior: A Study of Decision-Making Processes in Administrative Organization, The Free Press, New York, NY.
60. Strauss, A. and Corbin, J. (1990), Basics of Qualitative Research. Grounded Theory Procedures and Techniques, Sage, Newbury Park, CA.
61. Tsamenyi, M., Cullen, J. and Gonzalez, J.M.G. (2006), “Changes in accounting and financial information system in a Spanish electricity company: a new institutional theory analysis”, Management Accounting Research, Vol. 17, pp. 409-32.
62. Vaivio, J. (2008), “Qualitative management accounting research: rational, pitfalls and potential”, Qualitative Research in Accounting & Management, Vol. 5 No. 1, pp. 64-86.
63. Weber, M. (1924), The Theory of Social and Economic Organization, The Free Press, New York, NY (in English 1947).
64. Woodward, D.G., Edwards, P. and Birkin, F. (1996), “Organizational legitimacy and stakeholder information provision”, British Journal of Management, Vol. 7, pp. 329-47.
65. Innes, J. and Mitchell, F. (1990), “The process of change in management accounting: some field study evidence”, Management Accounting Research, Vol. 1, pp. 3-19.
66. Zucker, L. (1977), “The role of institutionalization in cultural persistence”, American Sociological Review, Vol. 42, pp. 726-43.