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

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dc.contributor.advisorUliana, Enricoen_ZA
dc.contributor.authorCairney, Carolen_ZA
dc.date.accessioned2014-12-27T14:18:50Z
dc.date.available2014-12-27T14:18:50Z
dc.date.issued2010en_ZA
dc.descriptionIncludes bibliographical references (leaves 105-110).en_ZA
dc.description.abstractThis 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.identifier.apacitationCairney, C. (2010). <i>Diversity in management accounting practice through the ABC paradox : testing an institutional perspective</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/10272en_ZA
dc.identifier.chicagocitationCairney, Carol. <i>"Diversity in management accounting practice through the ABC paradox : testing an institutional perspective."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2010. http://hdl.handle.net/11427/10272en_ZA
dc.identifier.citationCairney, C. 2010. Diversity in management accounting practice through the ABC paradox : testing an institutional perspective. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Cairney, Carol AB - 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. DA - 2010 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2010 T1 - Diversity in management accounting practice through the ABC paradox : testing an institutional perspective TI - Diversity in management accounting practice through the ABC paradox : testing an institutional perspective UR - http://hdl.handle.net/11427/10272 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/10272
dc.identifier.vancouvercitationCairney C. Diversity in management accounting practice through the ABC paradox : testing an institutional perspective. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2010 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/10272en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Finance and Taxen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherFinancial Managementen_ZA
dc.titleDiversity in management accounting practice through the ABC paradox : testing an institutional perspectiveen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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