IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/v25y2012i6p944-963.html
   My bibliography  Save this article

Contracting out municipal accounting: the role of institutional entrepreneurship

Author

Listed:
  • Timo Hyvönen
  • Janne Järvinen
  • Lasse Oulasvirta
  • Jukka Pellinen

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.

Suggested Citation

  • Timo Hyvönen & Janne Järvinen & Lasse Oulasvirta & Jukka Pellinen, 2012. "Contracting out municipal accounting: the role of institutional entrepreneurship," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(6), pages 944-963, July.
  • Handle: RePEc:eme:aaajpp:v:25:y:2012:i:6:p:944-963
    DOI: 10.1108/09513571211250198
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513571211250198/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513571211250198/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://libkey.io/10.1108/09513571211250198?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. ter Bogt, Henk & Tillema, Sandra, 2016. "Accounting for trust and control: Public sector partnerships in the arts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 37(C), pages 5-23.
    2. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.
    3. Richter, Philipp Clemens & Brühl, Rolf, 2017. "Shared service center research: A review of the past, present, and future," European Management Journal, Elsevier, vol. 35(1), pages 26-38.
    4. Marco Giuliani & Maria Serena Chiucchi, 2019. "Guess who’s coming to dinner: the case of IC reporting in Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 403-433, June.
    5. Richter, Philipp Clemens & Brühl, Rolf, 2020. "Ahead of the game: Antecedents for the success of shared service centers," European Management Journal, Elsevier, vol. 38(3), pages 477-488.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:v:25:y:2012:i:6:p:944-963. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.