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Pimentel, L. (2019). The Impact of Organizational Culture, Power and the Role of Actors in Management Accounting Change. Navigating the Future of Management.

L. P. Pimentel,  "The Impact of Organizational Culture, Power and the Role of Actors in Management Accounting Change", in Navigating the Future of Management, Lisboa, 2019

@misc{pimentel2019_1777460221937,
	author = "Pimentel, L.",
	title = "The Impact of Organizational Culture, Power and the Role of Actors in Management Accounting Change",
	year = "2019",
	howpublished = "Digital"
}

TY  - CPAPER
TI  - The Impact of Organizational Culture, Power and the Role of Actors in Management Accounting Change
T2  - Navigating the Future of Management
AU  - Pimentel, L.
PY  - 2019
CY  - Lisboa
AB  - A profound process of institutional change occurred between 2004 and 2013 in the organizational context of a Portuguese government agency. Consequently, innovative management accounting and management control frameworks and practices (basically a quality programme and a balanced scorecard, duly integrated into a strategic plan) were implemented. Institutional theory and particularly the institutional logics perspective (Friedland and Alford, 1991; Lounsbury, 2007; Thornton and Ocasio, 2008) were used to inform the investigation. The empirical study showed evidence of a strong interaction between the macro (societal) level, the meso (organizational/institutional field) level and the micro (organizational) level. 
To support the investigation, a longitudinal, retrospective and in-depth longitudinal case study was conducted at the field site. The research questions were: i) how did the organization embark on an organizational change process, and which were the main elements and mechanisms found in the process?; ii) can the 'Integrative model of the microfoundations of institutional logics' (Thornton et al., 2012 – Thornton et al.’s model) explain the process of institutional/organizational change and the implementation of innovative management accounting frameworks and practices in the government agency? Thus, interviews were conducted inside and outside the field site, and specific data and written material were collected. The case study is mainly explanatory as existing theory is used to understand and explain the specific (Ryan et al., 2002). 
Findings indicate that the combination and linkage of the several elements of the Thornton et al.’s model were mostly identified in the empirical study, explaining basically the events that occurred in the field site, as well as the reasons why the change process took place. The main elements or mechanisms, which supported the change process and the implementation of innovative management accounting frameworks, were culture (identified in Thornton et al’s model), communication/negotiation, mobilization, power, and the role of actors, directed to decision making. Power is linked to negotiation/communication and mobilization, and is seen in the model as a link between the micro and macro levels. However, in the field site, all these elements were found at the micro (organizational) level. Other elements were found in the organization (micro) level, particularly the role of actors which is not seen in the Thornton et al.’s model. This is another contribution of the study.

ER  -