The institutionalization of management accounting change: an observation across societal, organizational field, and organizational levels

Abstract

The paper provides a holistic observation of the change process related to the quality control system in a Chinese SOE. Applying both framework of (Burns & Scapens, 2000) and (Dillard, Rigsby, & Goodman, 2004), the longitudinal case study observed the coupling between rules and routines at the first stage and loose coupling at the second stage in the case of adopting the Japanese style quality control system over nearly 20 years. The study further examined how such intra-organizational changes are shaped by dynamic institutions at societal level, such as market openness, government protection, and political constrains, as well as those at organizational field level, including IJV experience and trade union. The study contributes to management accounting change literature by presenting evidence on the interactions among those multi-level institutions. The findings shed light on how the policies at societal level can possibly affect intra-organizational change, which has policy implications for further SOE reforms in China and other transition economies.

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ORCID for Pingli Li: orcid.org/0000-0001-5020-9126

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