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Exploiting institutional contradictions: the role of management accounting in continuous improvement implementation
Örebro universitet, Institutionen för ekonomi, statistik och informatik. (CEROC)ORCID-id: 0000-0001-8253-6180
Örebro universitet, Institutionen för ekonomi, statistik och informatik. (CEROC)ORCID-id: 0000-0003-3466-5273
2006 (engelsk)Inngår i: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 3, nr 2, s. 126-144Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

Purpose: Based on an institutional perspective, this study explores the role of management accounting (MA) in promoting or impeding changes in the employees’ conceptions of shopfloor worker responsibility in a company trying to implement a Continuous Improvement (CI) working practice.

Methodology/approach: We use an ethnographically inspired research method where weekly CI meetings in two workgroups were observed over a period of eight months and in-depth interviews with managers and operators were conducted regularly.

Findings: The study reveals that active and skilful exploiters of inconsistencies within social arrangements may use MA as one important way of transforming a traditional vertical view of worker responsibility into a more horizontally-oriented view by: creating collective reflection and reasoned analysis of the limits of the present order; and, by visualizing and justifying an alternative model(s) of social behaviour. However, the study also shows that MA may contribute to the reinforcement of a vertical view by the use of group-level measures strictly as a one-way performance monitoring device.

Research limitations/implications: Arguably, it is worthwhile to explore the existence of ‘institutional heterogeneity’ because our study highlights that ‘contradictions’ between social orders may not only nurture institutional stability, but may also be a necessary (although not sufficient) condition for institutional change.

sted, utgiver, år, opplag, sider
Bradford: Emerald Group Publishing Limited, 2006. Vol. 3, nr 2, s. 126-144
Emneord [en]
Management Accounting, organizational theory, organizational change, continuous improvement
HSV kategori
Forskningsprogram
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:oru:diva-5707DOI: 10.1108/11766090610670668Scopus ID: 2-s2.0-84993030087OAI: oai:DiVA.org:oru-5707DiVA, id: diva2:173919
Tilgjengelig fra: 2009-02-18 Laget: 2009-02-18 Sist oppdatert: 2024-01-11bibliografisk kontrollert

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