“Woah! It's like Spotify but for academic articles.”

Instant Access to Thousands of Journals for just $40/month

Get 2 Weeks Free

Rationality, institutionalism and accounting change Understanding a performance management system within an Australian public sector entity

Rationality, institutionalism and accounting change Understanding a performance management system within an Australian public sector entity Purpose – The primary purpose of this paper is to put forward a framework grounded in new institutional sociology (NIS) theory that examines the impact of national competition policy on the design and implementation of a balanced scorecard (BSC) in a government‐owned electricity corporation in Australia. It examines the importance of the rational analytical deliberation of legitimacy as a fundamental accompaniment to isomorphism in the continuing development of the new performance management system. Design/methodology/approach – A single exploratory/descriptive case study with embedded multiple unit analysis is used in order to examine the adoption of a BSC as an example of the process of evolution of a new initiative. It uses DiMaggio and Powell's concept of isomorphism to explain the initial adoption of the BSC. Findings – The paper highlights the importance of the deliberation of both rational analytical approaches and legitimacy as a fundamental accompaniment to isomorphism in the continuing development of accounting systems in the public sector. Originality/value – These results provide useful insights into the criticism of NIS theory, that is, that it does not provide scope for organisations to adopt rationally technical practices as well as isomorphic behaviour for legitimacy. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting & Organizational Change Emerald Publishing
Loading next page...
 
/lp/emerald-publishing/rationality-institutionalism-and-accounting-change-understanding-a-v4bXhjNEu0

You're reading a free preview. Subscribe to read or print the entire article.

And millions more from thousands of peer-reviewed journals, for just $40/month

Get 2 Weeks Free

To be the best researcher, you need access to the best research

  • With DeepDyve, you can stop worrying about how much articles cost, or if it's too much hassle to order — it's all at your fingertips. Your research is important and deserves the top content.
  • Read from thousands of the leading scholarly journals from Springer, Elsevier, Nature, IEEE, Wiley-Blackwell and more.
  • All the latest content is available, no embargo periods.

Stop missing out on the latest updates in your field

  • We’ll send you automatic email updates on the keywords and journals you tell us are most important to you.
  • There is a lot of content out there, so we help you sift through it and stay organized.