Role of management accounting in applying new institutional logics
本文基于新制度理论，通过比较解释性研究，探讨非营利组织如何利用管理会计与控制系统在多重冲突目标间进行协商并选择制度逻辑。
Purpose – The purpose of this paper is to explore the adoption of management accounting and control systems in the non-profit sector. Design/methodology/approach – The theoretical framework of this comparative interpretative study draws on new institutional theory, especially the concepts of institutional logics and institutional work. Findings – New accounting and management controls serve as a medium through which organizations negotiate between multiple and conflicting objectives and choose institutional logics in the organizational field. Research limitations/implications – The data comprise interviews, observations and archival data and provides a limited view on how the organizational field is structured. Originality/value – The paper contributes to the accounting literature by investigating how institutional work and operating under contradictory logics explain management accounting change.