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Heterogeneous accountingisation

Author

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  • Kalle Kraus

Abstract

Purpose - This paper aims to explore the effects of the increased influence of accounting on core values and practices within the services providing home care in Sweden – a public sector setting involving inter‐organisational cooperation. Design/methodology/approach - Case study data were obtained primarily through semi‐structured interviews with managers and front‐line staff involved in home care. Findings - When accountingisation is extended to include inter‐organisational cooperation, a form of heterogeneous accountingisation occurred in the home care services: an internal domain (with a low level of accountingisation) could be differentiated from an inter‐organisational domain (with a high level of accountingisation). When the accounting‐induced disturbances intensified, there was a redefinition of core values. In the internal domain, core values of pensioner‐oriented focus and flexibility during service delivery persisted. In contrast, in the inter‐organisational domain, core values had the legal boundaries of the organisation as their central foundation, standardisation was emphasised, and inter‐organisational work practices were defined as the other organisation's responsibility. The findings also extend the research on absorption groups by indicating the rise of a new type of absorption process. Absorption was not undertaken by a few individuals, specialist work groups or satellite organisations, as described in the literature; instead, all front‐line welfare professionals were involved in absorbing the accounting‐induced disturbances when performing their tasks. Research limitations/implications - This case study research is context‐specific and the meaning and consequences of accountingisation may differ within the public sector because of the status and strength of professional groups concerned. Originality/value - To date, research on accountingisation has primarily employed an intra‐organisational perspective. This paper analyses accountingisation in an inter‐organisational setting.

Suggested Citation

  • Kalle Kraus, 2012. "Heterogeneous accountingisation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(7), pages 1080-1112, September.
    • Handle: RePEc:eme:aaajpp:v:25:y:2012:i:7:p:1080-1112
    DOI: 10.1108/09513571211263202
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    Cited by:

    1. Ghio, Alessandro & Verona, Roberto, 2022. "Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 54(4).
    2. Kraus, Kalle & Kennergren, Cecilia & von Unge, Amelie, 2017. "The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 42-59.

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