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Diversity in management accounting practice through the ABC paradox : testing an institutional perspective
Includes bibliographical references (leaves 105-110).
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2014
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| _version_ | 1867613277897359360 |
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| access_status_str | Open Access |
| author | Cairney, Carol |
| author2 | Uliana, Enrico |
| author_browse | Cairney, Carol Uliana, Enrico |
| author_facet | Uliana, Enrico Cairney, Carol |
| author_sort | Cairney, Carol |
| collection | Thesis |
| description | Includes bibliographical references (leaves 105-110). |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/10272 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:35.758Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Finance and Tax |
| publisherStr | Department of Finance and Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/10272 Diversity in management accounting practice through the ABC paradox : testing an institutional perspective Cairney, Carol Uliana, Enrico Financial Management Includes bibliographical references (leaves 105-110). 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. 2014-12-27T14:18:50Z 2014-12-27T14:18:50Z 2010 Master Thesis Masters MCom http://hdl.handle.net/11427/10272 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | Financial Management Cairney, Carol Diversity in management accounting practice through the ABC paradox : testing an institutional perspective |
| thesis_degree_str | Master's |
| title | Diversity in management accounting practice through the ABC paradox : testing an institutional perspective |
| title_full | Diversity in management accounting practice through the ABC paradox : testing an institutional perspective |
| title_fullStr | Diversity in management accounting practice through the ABC paradox : testing an institutional perspective |
| title_full_unstemmed | Diversity in management accounting practice through the ABC paradox : testing an institutional perspective |
| title_short | Diversity in management accounting practice through the ABC paradox : testing an institutional perspective |
| title_sort | diversity in management accounting practice through the abc paradox testing an institutional perspective |
| topic | Financial Management |
| url | http://hdl.handle.net/11427/10272 |
| work_keys_str_mv | AT cairneycarol diversityinmanagementaccountingpracticethroughtheabcparadoxtestinganinstitutionalperspective |