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Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Online from: 1988
Subject Area: Accounting and Finance
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Contracting out municipal accounting: the role of institutional entrepreneurship
| Title: | Contracting out municipal accounting: the role of institutional entrepreneurship |
|---|---|
| Author(s): | Timo Hyvönen, (School of Economics, University of Turku, Pori, Finland), Janne Järvinen, (Faculty of Economics and Business Administration, University of Oulu, Oulu, Finland), Lasse Oulasvirta, (School of Management, University of Tampere, Tampere, Finland), Jukka Pellinen, (School of Business and Economics, Jyväskylä University School, Jyväskylä, Finland) |
| Citation: | Timo Hyvönen, Janne Järvinen, Lasse Oulasvirta, Jukka Pellinen, (2012) "Contracting out municipal accounting: the role of institutional entrepreneurship", Accounting, Auditing & Accountability Journal, Vol. 25 Iss: 6, pp.944 - 963 |
| Keywords: | Accounting, Accounting shared service center, Active agency, Entrepreneurialism, Institutional entrepreneurship, Institutional theory, Local government, Organizations |
| Article type: | Research paper |
| DOI: | 10.1108/09513571211250198 (Permanent URL) |
| Publisher: | Emerald Group Publishing Limited |
| Acknowledgements: | The authors would like to thank Wai Fong Chua, Robert Scapens, the participants of the MCA/ENROAC/MACORG 7th International Management Control Research Conference, Paris (September 2007), the 5th EIASM Conference on New Directions in Management Accounting, Brussels (December 2008) and the 32nd EAA Annual Congress, Tampere (May 2009), and the two reviewers and the Editor of the journal for their useful and constructive comments on earlier versions of the paper. Financial support was provided by the Foundation for Economic Education (Liikesivistysrahasto). |
| Abstract: | Purpose – This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector. Design/methodology/approach – The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of actors and agency for institutions and institutional change. Findings – The paper finds that institutional entrepreneurs operate on many institutional levels simultaneously. On the organizational field level they must find groups of actors with whom they share interests. At the organizational level the institutional entrepreneurs must find and recognize critical audiences that are receptive to their agenda. Research limitations/implications – The authors' data comprise interviews and archival data; they were not present to observe the institutional entrepreneurs in action. Originality/value – The paper contributes to the accounting literature by investigating institutional entrepreneurship at the organizational field level, which has not been much empirically researched. |
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