haku: @indexterm cost accounting / yhteensä: 736
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| Tekijä: | Hopper, T. Major, M. |
| Otsikko: | Extending institutional analysis through theoretical triangulation: Regulation and activity-based costing in Portuguese telecommunications |
| Lehti: | European Accounting Review
2007 : VOL. 16:1, p. 59-97 |
| Asiasana: | activity-based costing cost accounting accounting institutional economics models telecommunication companies Portugal |
| Kieli: | eng |
| Tiivistelmä: | This paper examines reasons of adopting activity-based costing (ABC) by Marconi, a Portuguese telecommunications company. The focus is on new institutional sociology (NIS), especially the institutional (here as: inst.) change model (Dillard et al.) etc. Why Marconi adopted ABC lay in a complex, interrelated chain of institutions, incl. the parent company, management consultants, national and European Union regulators, financial markets and consumer associations during market liberalization. ABC was a means and symbol of improved competitiveness and efficiency but its adoption and diffusion also involved coercive, normative and mimetic factors. The results confirm criticisms of early NIS research for dichotomizing economic and inst. pressures, assuming private organizations ... and neglecting internal organizational dynamics. |
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