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Contracting out municipal accounting: the role of institutional entrepreneurship

Author

Listed:
  • Timo Hyvönen
  • Janne Järvinen
  • Lasse Oulasvirta
  • Jukka Pellinen

Abstract

Purpose - This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector. Design/methodology/approach - The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of actors and agency for institutions and institutional change. Findings - The paper finds that institutional entrepreneurs operate on many institutional levels simultaneously. On the organizational field level they must find groups of actors with whom they share interests. At the organizational level the institutional entrepreneurs must find and recognize critical audiences that are receptive to their agenda. Research limitations/implications - The authors' data comprise interviews and archival data; they were not present to observe the institutional entrepreneurs in action. Originality/value - The paper contributes to the accounting literature by investigating institutional entrepreneurship at the organizational field level, which has not been much empirically researched.

Suggested Citation

  • Timo Hyvönen & Janne Järvinen & Lasse Oulasvirta & Jukka Pellinen, 2012. "Contracting out municipal accounting: the role of institutional entrepreneurship," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(6), pages 944-963, July.
    • Handle: RePEc:eme:aaajpp:v:25:y:2012:i:6:p:944-963
    DOI: 10.1108/09513571211250198
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    Citations

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    Cited by:

    1. Richter, Philipp Clemens & Brühl, Rolf, 2017. "Shared service center research: A review of the past, present, and future," European Management Journal, Elsevier, vol. 35(1), pages 26-38.
    2. Richter, Philipp Clemens & Brühl, Rolf, 2020. "Ahead of the game: Antecedents for the success of shared service centers," European Management Journal, Elsevier, vol. 38(3), pages 477-488.
    3. ter Bogt, Henk & Tillema, Sandra, 2016. "Accounting for trust and control: Public sector partnerships in the arts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 37(C), pages 5-23.
    4. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.
    5. Marco Giuliani & Maria Serena Chiucchi, 2019. "Guess who’s coming to dinner: the case of IC reporting in Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 403-433, June.

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