Cost Management in the Public Sector: Legitimation Behaviour and Relevant Decision Making
通过芬兰两家组织的行动研究案例，发现成本管理工具虽具潜在相关性，但因高估功能性和低估实施问题而部分未被使用，探讨了合法化行为与决策的关系。
Abstract This paper presents a case study where a cost management project was implemented using action research methodology at two Finnish organizations working in a purchaser–provider relationship. While the study demonstrates the efficiency‐seeking motive behind the implementation of the management accounting tool, subsequent investigation found that tool remained partly unused despite showing its potential relevance for practice through user involvement. However, this does not necessarily signal legitimation‐seeking behaviour. Reasons for not using some parts of the tool point to an overestimation of the functionality and an underestimation of implementation problems during the design process. The case also highlights the relationship between relevance and decision making.