Institutional contradictions and change of organisations and accounting
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 chan...
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cremerald:10.1108/jaoc-02-2016-0009 2024-06-09T07:46:18+00:00 Institutional contradictions and change of organisations and accounting Case evidence from Greenland Thrane, Sof Balslev, Lars 2017 http://dx.doi.org/10.1108/jaoc-02-2016-0009 https://www.emerald.com/insight/content/doi/10.1108/JAOC-02-2016-0009/full/xml https://www.emerald.com/insight/content/doi/10.1108/JAOC-02-2016-0009/full/html en eng Emerald https://www.emerald.com/insight/site-policies Journal of Accounting & Organizational Change volume 13, issue 3, page 310-330 ISSN 1832-5912 journal-article 2017 cremerald https://doi.org/10.1108/jaoc-02-2016-0009 2024-05-15T13:23:55Z 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. Article in Journal/Newspaper Greenland Emerald Greenland Journal of Accounting & Organizational Change 13 3 310 330 |
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English |
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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. |
format |
Article in Journal/Newspaper |
author |
Thrane, Sof Balslev, Lars |
spellingShingle |
Thrane, Sof Balslev, Lars Institutional contradictions and change of organisations and accounting |
author_facet |
Thrane, Sof Balslev, Lars |
author_sort |
Thrane, Sof |
title |
Institutional contradictions and change of organisations and accounting |
title_short |
Institutional contradictions and change of organisations and accounting |
title_full |
Institutional contradictions and change of organisations and accounting |
title_fullStr |
Institutional contradictions and change of organisations and accounting |
title_full_unstemmed |
Institutional contradictions and change of organisations and accounting |
title_sort |
institutional contradictions and change of organisations and accounting |
publisher |
Emerald |
publishDate |
2017 |
url |
http://dx.doi.org/10.1108/jaoc-02-2016-0009 https://www.emerald.com/insight/content/doi/10.1108/JAOC-02-2016-0009/full/xml https://www.emerald.com/insight/content/doi/10.1108/JAOC-02-2016-0009/full/html |
geographic |
Greenland |
geographic_facet |
Greenland |
genre |
Greenland |
genre_facet |
Greenland |
op_source |
Journal of Accounting & Organizational Change volume 13, issue 3, page 310-330 ISSN 1832-5912 |
op_rights |
https://www.emerald.com/insight/site-policies |
op_doi |
https://doi.org/10.1108/jaoc-02-2016-0009 |
container_title |
Journal of Accounting & Organizational Change |
container_volume |
13 |
container_issue |
3 |
container_start_page |
310 |
op_container_end_page |
330 |
_version_ |
1801376088123768832 |