Diversity in management accounting practice through the ABC paradox : testing an institutional perspective

 

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dc.contributor.advisor Uliana, Enrico en_ZA
dc.contributor.author Cairney, Carol en_ZA
dc.date.accessioned 2014-12-27T14:18:50Z
dc.date.available 2014-12-27T14:18:50Z
dc.date.issued 2010 en_ZA
dc.identifier.citation Cairney, C. 2010. Diversity in management accounting practice through the ABC paradox : testing an institutional perspective. University of Cape Town. en_ZA
dc.identifier.uri http://hdl.handle.net/11427/10272
dc.description Includes bibliographical references (leaves 105-110). en_ZA
dc.description.abstract This study investigates the ability of Burns and Scapens' (2000) Institutional Framework, drawn from Old Institutional Economics, to explain diversity in management accounting practice. The framework contends that management accounting practices can shape, and be shaped by, the taken for granted ways of thinking (institutions) that exist within an organisation, and is offered in response to the perceived inability of neo-classical economics to explain diversity in management accounting practices (Burns & Scapens, 2000; Soin, Seal & Cullen, 2002; Scapens, 2006). This inability contributes to uncertainty regarding the value or relevance of the management accounting technique studied. One area in which this is particularly apparent is that of Activity Based Costing (ABC) where a paradox has emerged: while ABC is reported as being a superiour costing technique, the lack of widespread use thereof implies otherwise (Gosselin, 1997). This study tests the ability of the Institutional Framework to explain the change in management accounting practices that occurred in a medium sized South African university during the seven year period from 2000 to 2006. The case presents a situation where ABC might seem indicated, but instead a uniquely tailored response was devised. This case demonstrates the constraining influence of institutions on management accounting change and shows how institutions standing in opposition to change were altered through management processes, which is of practical relevance to management wishing to effect change successfully. Further, the study shows that that the relationship between economic considerations and institutional influences are not as suggested by the theory, and that the link between economic rationality and the institutional framework can be readily articulated. en_ZA
dc.language.iso eng en_ZA
dc.subject.other Financial Management en_ZA
dc.title Diversity in management accounting practice through the ABC paradox : testing an institutional perspective en_ZA
dc.type Thesis / Dissertation en_ZA
uct.type.publication Research en_ZA
uct.type.resource Thesis en_ZA
dc.publisher.institution University of Cape Town
dc.publisher.faculty Faculty of Commerce en_ZA
dc.publisher.department Department of Finance and Tax en_ZA
dc.type.qualificationlevel Masters en_ZA
dc.type.qualificationname MCom en_ZA
uct.type.filetype Text
uct.type.filetype Image


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