haku: @indexterm cost accounting / yhteensä: 736
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| Tekijä: | Hyvönen, T. (et al.) |
| Otsikko: | Institutional logics, ICT and stability of management accounting |
| Lehti: | European Accounting Review
2009 : VOL. 18:2, p. 241-275 |
| Asiasana: | management accounting cost accounting reporting communication information systems information technology Nordic countries Finland |
| Kieli: | eng |
| Tiivistelmä: | This paper aims at studying the institutional logics of how and why two case units in the Finnish Defence Forces have reacted differently to external pressures originating from the State Audit Office to change their management accounting (here as: m-a.) systems. The study data consists of project memos and interviews with people involved in designing and implementing enterprise-resource-planning (ERP)-linked cost accounting and reporting systems. In the case unit with m-a. and control having got institutionalized as a part of the uniformed officer's professional sphere, various resistance strategies (i.e. compromise strategy, pacifying tactics etc.) were adopted. However, where this was not the case, the response was acquiescence. Despite the differences in responses to institutional pressure, the outcome for m-a. was the same. In the first case, change demands were resisted, and in the second case, the old m-a. system was transferred into new information and communication technology (ICT) infrastructure without any significant change in content. |
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