Justifying change (or the lack of change) in accounting systems: How public managers explain radical-湖南大学经济管理研究中心
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Justifying change (or the lack of change) in accounting systems: How public managers explain radical

来源:湖南大学经济与管理研究中心 日期:2018-04-11 作者:

间:April 12th (Thursday), 12:30-14:00PM


点:Room 213, Shuishang Teaching Building


题:Justifying change (or the lack of change) in accounting systems: How public managers explain radical and incremental change



主讲人: Tobias Polzer


Lecturer in Accounting at Essex Business School, University of Essex, UK



要:


Looking at the accounting reforms that have taken place over almost thirty years in the central governments of three countries (the UK, Italy and Austria), the paper investigates how actors account for the related change outcomes after change has (or has not) happened. Which rhetorical strategies are used to construct ex-post legitimation or delegitimation for changes, and how are they associated with different perceived outcomes of change? Building on previous literature, possible strategies for ex-post (de-)legitimation and potential outcomes of change are identified. Combining qualitative and quantitative analyses, we find that radical change (i.e. change leading to new accounting systems combined with new interpretative schemes of organizational actors) is associated with ex-post legitimation based largely on rationalization. Incremental change (i.e. change introducing new accounting tools, but not resulting in changed interpretative schemes) is often connected with narratives criticizing (or delegitimating) the changes. The study contributes to the scant body of literature focusing on ex-post legitimation of accounting change and provides a mixed-method approach to the study of such research questions. How managers justify change in relation to its outcomes provides useful insights for the current situation when, as a consequence of crisis and austerity, new roles and relevancies for accounting and control systems have emerged. Our research demonstrates that change is not only required in the actual systems and structures, but also in the way people interpret and make sense of accounting information and consequently take decisions.


Keywords: public-sector accounting, accounting change, outcomes of change, ex-post legitimation, mixed methods, comparative case studies


报告人简介:


Tobias Polzer is Lecturer in Accounting at Essex Business School, University of Essex, UK. He received a PhD in Public Management at WU Vienna University of Economics and Business (Austria). His research interests include reforms in the public sector in the areas of public sector accounting, public governance and public procurement. He has published in Critical Perspectives on Accounting, Public Management Review and Research in the Sociology of Organizations. A current book project (“Joined-up” local governments? Restructuring and reorganising internal management) provides an empirical account of how initiatives for joining up manifest in local governments in several European countries.



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