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

The institutionalization of management accounting change: an observation across societal, organizational field, and organizational levels
The institutionalization of management accounting change: an observation across societal, organizational field, and organizational levels
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.
Dai, Lu
cb69cdce-25ba-46e2-992c-298d70ff72bd
Li, Pingli
a7bf0454-129f-46fa-bdf3-5bd940f569c4
Zhi, Xiaoqiang
6e0026d0-119d-4052-893e-c29fe1fca58c
Dai, Lu
cb69cdce-25ba-46e2-992c-298d70ff72bd
Li, Pingli
a7bf0454-129f-46fa-bdf3-5bd940f569c4
Zhi, Xiaoqiang
6e0026d0-119d-4052-893e-c29fe1fca58c

Dai, Lu, Li, Pingli and Zhi, Xiaoqiang (2017) The institutionalization of management accounting change: an observation across societal, organizational field, and organizational levels. British Accounting & Finance Association (BAFA) in Emerging Economies Special Interest Group Workshop (AFEE), , Nottingham, United Kingdom. 27 Nov 2015. 38 pp . (doi:10.2139/ssrn.2816270).

Record type: Conference or Workshop Item (Paper)

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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More information

e-pub ahead of print date: 1 August 2016
Published date: 2017
Venue - Dates: British Accounting & Finance Association (BAFA) in Emerging Economies Special Interest Group Workshop (AFEE), , Nottingham, United Kingdom, 2015-11-27 - 2015-11-27
Organisations: Southampton Business School

Identifiers

Local EPrints ID: 384554
URI: http://eprints.soton.ac.uk/id/eprint/384554
PURE UUID: 454f29c0-c14d-48fe-8fd8-66054c48fb26
ORCID for Pingli Li: ORCID iD orcid.org/0000-0001-5020-9126

Catalogue record

Date deposited: 05 Jan 2016 12:50
Last modified: 18 Feb 2021 17:24

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