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Accountants as institutional entrepreneurs: changing routines in a telecommunications company

Author

Listed:
  • Umesh Sharma
  • Stewart Lawrence
  • Alan Lowe

Abstract

Purpose - – The purpose of this paper is to explicate the role of institutional entrepreneurs who use accounting technology to accomplish change within a privatised telecommunications company. Design/methodology - – The case study method is adopted. The authors draw on recent extension to institutional theory that gives greater emphasis to agency including concepts such as embeddedness, institutional entrepreneurs and institutional contradiction. Findings - – As part of the consequences of new public management reforms, we illustrate how institutional entrepreneurs de-established an older state-run bureaucratic and engineering-based routine and replaced it with a business- and accounting-based routine. Eventually, new accounting routines were reproduced and taken for granted by telecommunications management and employees. Research Limitations/implications - – As this study is limited to a single case study, no generalisation except to theory can be made. There are implications for privatisation of state sector organisations both locally and internationally. Originality/value - – The paper makes a contribution to elaborating the role of institutional entrepreneurs as agents of change towards privatisation and how accounting was used as a technology of change.

Suggested Citation

  • Umesh Sharma & Stewart Lawrence & Alan Lowe, 2014. "Accountants as institutional entrepreneurs: changing routines in a telecommunications company," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 11(3), pages 190-214, September.
    • Handle: RePEc:eme:qrampp:v:11:y:2014:i:3:p:190-214
    DOI: 10.1108/QRAM-10-2012-0047
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    Citations

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    Cited by:

    1. Minga Negash & Tesfaye T. Lemma, 2020. "Institutional pressures and the accounting and reporting of environmental liabilities," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1941-1960, July.
    2. Robson, Keith & Ezzamel, Mahmoud, 2023. "The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization," Accounting, Organizations and Society, Elsevier, vol. 104(C).
    3. Timo TREMML, 2019. "Linking Two Worlds? Entrepreneurial Orientation In Public Enterprises: A Systematic Review And Research Agenda," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 90(1), pages 25-51, March.
    4. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
    5. Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).

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