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Explanations for the gap between management accounting rules and routines: An institutional approach

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  • Robalo, Rui

Abstract

This is a longitudinal in‐depth case study that was conducted within a Portuguese public sector organization, the National Postal Service of Portugal, where two management accounting innovations were implemented. The aim of one of the innovations – Income Statements – was to account for the financial results for the different areas within the organization, which could filter down to its basic elements. The aim of the other – Key Performance Indicators – was to provide indicators to monitor business performance. These innovations were not used in practice as planned, which afforded me the opportunity to explain the existing gap between their rules and routines. To do this, I based this study on the old institutional economics (OIE) inspired management accounting change literature.

Suggested Citation

  • 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.
    • Handle: RePEc:eee:spacre:v:17:y:2014:i:1:p:88-97
    DOI: 10.1016/j.rcsar.2014.03.002
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    2. Martínez Franco, Carmen & Feeney, Orla & Quinn, Martin & Hiebl, Martin R.W., 2017. "Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 55-62.
    3. Tetyana Slyozko & Lyudmila Kurilo & Oleksandra Mazina, 2018. "The Unique Opportunities Of Accounting To Promote Transparency Of Economic Processes," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 7(4), pages 115-125.

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    More about this item

    Keywords

    Management accounting innovations; Rules; Routines; Processes of change; Trust; Power; Case study; Innovaciones en contabilidad de gestión; Normas; rutinas; Procesos de cambio; Confianza; Poder; Estudio de caso;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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