Titre :

Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing

Auteur(s) :

Laguecir, Aziza [Auteur]
Lille économie management - UMR 9221 [LEM]
Kern, Anja [Auteur]
Kharoubi, Cécile [Auteur]

Titre de la revue :

Management Accounting Research

Pagination :

100715

Éditeur :

Elsevier

Date de publication :

2020-12

ISSN :

1044-5005

Mot(s)-clé(s) en anglais :

Management accounting systems
NPM
Institutional complexity
Social and financial accountability
Practice theory
Social housing
Hysteresis
Practice boundaries

Discipline(s) HAL :

Sciences de l'Homme et Société/Gestion et management

Résumé en anglais : [en]

This paper examines how organizational actors use Management Accounting Systems (MAS) in a public social housing organization in a context marked by institutional pressures for both social and financial accountability. ...
Lire la suite >This paper examines how organizational actors use Management Accounting Systems (MAS) in a public social housing organization in a context marked by institutional pressures for both social and financial accountability. More specifically, we use practice theory to examine the articulation of practical intelligibility, i.e. how actors make sense of competing institutional pressures in their day-to-day practices while being informed by less financially loaded MAS. Our findings underline that, despite increased institutional pressures on social aspects, actors’ compromises reveal the predominance of financial concerns. We show that this might be due to, not only the current institutional pressures or the MAS, but also to the hysteresis of a structuring element of practice: the financially oriented teleo-affective structures imposed by previous NPM reforms. This study also describes the role of ABC/M and practice boundaries in the articulation of practical intelligibility for conflicting institutional pressures and in the way actors compromise.Lire moins >

Langue :

Anglais

Vulgarisation :

Non

Projet ANR :

Excellence Laboratory Financial Regulation

Collections :

• Lille Économie Management (LEM) - UMR 9221

Source :

Harvested from HAL