IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/v25y2012i1p27-70.html
   My bibliography  Save this article

Accounting change: explaining the outcomes, interpreting the process

Author

Listed:
  • Mariannunziata Liguori
  • Ileana Steccolini

Abstract

Purpose - The issue of accounting change, why and how accounting evolves through time and within specific organisational settings, has been addressed by an important body of literature. This paper aims to explain why, in processes of accounting change, organisations confronting similar environmental pressures show different outcomes of change. Design/methodology/approach - Drawing on archetype theory, the paper analyses the case of two Italian local governments. Comparative case studies were carried out, reconstructing a period of 15 years. Findings - Although confronted with similar environmental pressures, the two cases show two different patterns of accounting change, where only one case is able to finally reach radical change. Accounting change can be prompted by external stimuli, but, once the change is prompted, the outcomes of the change are explained by the dynamics of intra‐organisational conditions. Originality/value - The study contributes to accounting change literature by adopting an approach (i.e. archetype theory) that overcomes some of the limitations of previous studies in explaining variations in organisational change. Through this, the authors are able to explain different outcomes and paces of accounting change and point out the intra‐organisational factors also affecting them in the presence of similar environmental pressures. A specification of the theoretical framework in a particular setting is also provided.

Suggested Citation

  • Mariannunziata Liguori & Ileana Steccolini, 2012. "Accounting change: explaining the outcomes, interpreting the process," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(1), pages 27-70, January.
    • Handle: RePEc:eme:aaajpp:v:25:y:2012:i:1:p:27-70
    DOI: 10.1108/09513571211191743
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513571211191743/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513571211191743/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/09513571211191743?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David, 2014. "When global accounting standards meet the local context—Insights from an emerging economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 489-510.
    2. Adhikari, Pawan & Kuruppu, Chamara & Matilal, Sumohon, 2013. "Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments," Accounting forum, Elsevier, vol. 37(3), pages 213-230.
    3. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    4. Bruns, Hans-Jürgen, 2014. "Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 339-367.
    5. Diana Andreea Traistaru, 2015. "The Development And Impact Of The Progress Of Accounting Standards On International Co-Operation And European Integration," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 299-308.
    6. Maran, Laura & Bracci, Enrico & Inglis, Robert, 2018. "Performance management systems' stability: Unfolding the human factor – A case from the Italian public sector," The British Accounting Review, Elsevier, vol. 50(3), pages 324-339.
    7. Hyndman, Noel & Liguori, Mariannunziata & Meyer, Renate E. & Polzer, Tobias & Rota, Silvia & Seiwald, Johann, 2014. "The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 388-408.
    8. Valentin Florentin Dumitru & Andrei Stanciu & Madalina Dumitru & Liliana Feleaga, 2014. "Pressure and Isomorphism in Business Education," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(37), pages 784-784, August.
    9. Robalo, Rui, 2014. "Explanations for the gap between management accounting rules and routines: An institutional approach," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 88-97.
    10. Becker, Sebastian D. & Jagalla, Tobias & Skærbæk, Peter, 2014. "The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 324-338.
    11. Guido Modugno & Ferdinando Di Carlo & Manuela Lucchese & Tommaso Agasisti, 2021. "Grafting New Values into Public Institutions by Reforming the Accounting System: Lessons Learned from the Italian Higher Education System," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(7), pages 1-20, July.
    12. Liguori, Mariannunziata & Steccolini, Ileana, 2018. "The power of language in legitimating public-sector reforms: When politicians “talk” accounting," The British Accounting Review, Elsevier, vol. 50(2), pages 161-173.
    13. Silvia Macchia, 2021. "Are we ready to change? A case study of Management Accounting Change (MAC) in an Italian Co-operative," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 141-164.
    14. Mojca Gornjak, 2019. "IFRS 9: Initiator of Changes in Management Accounting Processes," Management, University of Primorska, Faculty of Management Koper, vol. 14(2), pages 95-116.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:v:25:y:2012:i:1:p:27-70. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.