TY - JOUR
T1 - Institutional Contradictions and Change of Organisations and Accounting
T2 - Case Evidence from Greenland
AU - Thrane, Sof
AU - Balslev, Lars
PY - 2017
Y1 - 2017
N2 - Purpose - The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach - The paper applies document analysis and retrospective interviews to trace accounting and organisational change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels. Findings - The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions. Research limitations/implications - The case differs from case studies in emerging countries owing to the low number of inhabitants in Greenland, its income per capita and the legislative influence asserted by Denmark, the former colonial power, restricting the generalizability of findings. Originality/value - The paper extends extant research on development of organisations and management accounting change in developing countries through a longitudinal study of how contradictory demands from the governance and legislative levels affect accounting and organisational change. Moreover, the paper is the first case study to address management accounting practices in Greenland.
AB - Purpose - The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach - The paper applies document analysis and retrospective interviews to trace accounting and organisational change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels. Findings - The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions. Research limitations/implications - The case differs from case studies in emerging countries owing to the low number of inhabitants in Greenland, its income per capita and the legislative influence asserted by Denmark, the former colonial power, restricting the generalizability of findings. Originality/value - The paper extends extant research on development of organisations and management accounting change in developing countries through a longitudinal study of how contradictory demands from the governance and legislative levels affect accounting and organisational change. Moreover, the paper is the first case study to address management accounting practices in Greenland.
KW - Management accounting change
KW - Organisational change
KW - Structuration theory
KW - Emerging country
KW - Modes of production
KW - Structural contradictions
KW - Management accounting change
KW - Organisational change
KW - Structuration theory
KW - Emerging country
KW - Modes of production
KW - Structural contradictions
U2 - 10.1108/JAOC-02-2016-0009
DO - 10.1108/JAOC-02-2016-0009
M3 - Journal article
AN - SCOPUS:85029868430
SN - 1832-5912
VL - 13
SP - 310
EP - 330
JO - Journal of Accounting and Organizational Change
JF - Journal of Accounting and Organizational Change
IS - 3
ER -