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Cost Accounting Systems and Institutional Theory: Analysis in a Uruguayan Terminal Port

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  • Norma Pontet Ubal

Abstract

The main objective was to increase the understanding of the influential factors that take hold when said organisation experiences the institutionalisation of a change in their Cost Accounting Systems. We used explanatory case study methodology, in layman’s terms, without any subheadings and using the model followed by Burns and Scapens (2000) and other applications of the theoretical framework given by others authors. We applied Old Institutional Economics from the institutionally theory. The research implications are around a verified that there are factors which have an influence on the expectations of agents before changes in the Cost Accounting Systems. In the case of Uruguayan terminal port, we have noticed that the learning process, as well as the in sourcing process, has been determined by the actions of the process leaders. We have identified catalytic factors for the change associated to people within the organisation or leaders that have made it easier, we have not been able to state that all changes were successful. The purpose of this investigation was beginning with cases studies research in Spain from 2004 to 2007 in the Spain’s State-Owned Ports System and now, from 2009 to 2012, is continuing in a Uruguayan terminal port.

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  • Norma Pontet Ubal, 2016. "Cost Accounting Systems and Institutional Theory: Analysis in a Uruguayan Terminal Port," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 7(5), pages 249-263.
    • Handle: RePEc:rss:jnljms:v7i5p3
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