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Institutional Logics, ICT and Stability of Management Accounting


  • Timo Hyvonen
  • Janne Jarvinen
  • Jukka Pellinen
  • Tapani Rahko


The purpose of this paper is to study the institutional logics of how and why two case units in the Finnish Defence Forces have reacted differently to external pressures originating from the State Audit Office to change their management accounting systems. The situation is made complex due to the fact that in military organisations, accountants' tasks have traditionally consisted of bookkeeping and financial reporting, while management accounting tasks especially (e.g. planning and control) have been performed predominantly by military personnel, who can be called hybrid accountants. The data for this study consists of project memos and interviews with people involved in designing and implementing enterprise-resource-planning (ERP)-linked cost accounting and reporting systems. In the case unit where management accounting and control had become institutionalised as a part of the uniformed officer's professional sphere, various resistance strategies (i.e. compromise strategy/pacifying tactics, avoidance strategy/buffering tactics and defiance strategy/dismissing tactics) were adopted. However, where this was not the case, the response was acquiescence. Despite the differences in responses to institutional pressure, the outcome for management accounting was the same. In the first case, demands for change were resisted, and in the second case, the old management accounting system was transferred into new information and communication technology (ICT) infrastructure without any significant change in content.

Suggested Citation

  • Timo Hyvonen & Janne Jarvinen & Jukka Pellinen & Tapani Rahko, 2009. "Institutional Logics, ICT and Stability of Management Accounting," European Accounting Review, Taylor & Francis Journals, vol. 18(2), pages 241-275.
  • Handle: RePEc:taf:euract:v:18:y:2009:i:2:p:241-275
    DOI: 10.1080/09638180802681511

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    Cited by:

    1. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 482-499.
    2. Assist. Cristina Circa Ph.D. & Assoc. Prof. Alina Almasan Ph.D. & Lect. Romeo Margea Ph.D. & Lect. Camelia Margea Ph.D., 2015. "Erp Systems And Management Accounting – Evolutions And Challenges," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 155-166, APRIL.
    3. repec:eee:ijoais:v:12:y:2011:i:1:p:3-19 is not listed on IDEAS
    4. Marco Morelli & Francesca Lecci, 2014. "Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 267-298, January.
    5. repec:eee:jiaata:v:21:y:2012:i:2:p:169-184 is not listed on IDEAS
    6. Paul M. Collier & Margaret Woods, 2011. "A Comparison of the Local Authority Adoption of Risk Management in England and Australia," Australian Accounting Review, CPA Australia, vol. 21(2), pages 111-123, June.
    7. Covaleski, Mark A. & Dirsmith, Mark W. & Weiss, Jane M., 2013. "The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 333-364.
    8. repec:eee:ijoais:v:14:y:2013:i:4:p:278-296 is not listed on IDEAS

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