search query: @freeterm institutional theory / total: 7
reference: 6 / 7
| Author: | Collier, P. M. |
| Title: | The power of accounting: a field study of local financial management in a police force |
| Journal: | Management Accounting Research
2001 : DEC, VOL. 12:4, p. 465-486 |
| Index terms: | Financial management Police force |
| Freeterms: | Institutional theory Loose coupling |
| Language: | eng |
| Abstract: | The article presents a longitudinal study of the implementation of budgeting systems in a United Kingdom police constabulary. Collier illustrates how a loose coupling emerges from an accounting system that accommodates both institutional demands and operational demands. In this case study, management accounting is seen to act a discourse between the two demands, whereby conflict is minimized by common interests and power is enabling rather than dominating. |
SCIMA