The Institutionalization of Management Accounting Change: An Observation across Societal, Organizational Field, and Organizational Levels

54 Pages Posted: 1 Aug 2016

See all articles by Lu Dai

Lu Dai

Renmin University of China

Pingli Li

Southampton Business School, University of Southampton

Date Written: July 30, 2016

Abstract

The paper undertakes a holistic observation of the change to the management control system in a Chinese SOE. Integrating original institutional economics (OIE) and new-institutional sociology (NIS) perspectives, the longitudinal case study contributes to management accounting change literature by providing contextual evidence for how a loosely coupled Japanese-style quality control system evolved over nearly 20 years, and how such a system has been used dynamically as a mechanism to balance the conflicting, yet intertwined, institutional forces. The study sheds further light on the interactions of dynamic institutions at societal level, such as market openness, government protection, and political constraints, as well as those at organizational field level, including IJV experience and trade unions, and the impact of such interactions on intra-organizational change. The findings show the pathways along which 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.

Keywords: Institutionalization; Management Control System; Multi-Levels of Institutions; State-Owned Enterprises

Suggested Citation

Dai, Lu and Li, Pingli, The Institutionalization of Management Accounting Change: An Observation across Societal, Organizational Field, and Organizational Levels (July 30, 2016). AAA 2017 Management Accounting Section (MAS) Meeting, Available at SSRN: https://ssrn.com/abstract=2816270 or http://dx.doi.org/10.2139/ssrn.2816270

Lu Dai (Contact Author)

Renmin University of China ( email )

Room 908
Mingde Building
Beijing, Beijing 100872
China
861082500557 (Phone)

Pingli Li

Southampton Business School, University of Southampton ( email )

Highfield,
Southampton, SO17 1BJ
United Kingdom

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
164
Abstract Views
1,834
Rank
341,221
PlumX Metrics