The scope of this paper is the organizational context of a Portuguese government agency, where a profound process of institutional change occurred between 2004 and 2013. 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. Therefore, main insights came from the 'Integrative model of the microfoundations of institutional logics' (Thornton et al., 2012). This model combines the interinstitutional system and the cross-level effects, identifying the mechanisms or elements that can influence change processes resulting in social practices and structures, and emphasizing the action of actors. To support the investigation, a longitudinal, retrospective and in-depth longitudinal case study was conducted at the field site, where two research questions were posed: 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, so that findings and evidence could imply the full answer to those research questions. The case study is mainly explanatory as existing theory is used to understand and explain the specific (Ryan et al., 2002). Sets of multiple logics were found at the field site. Concretely, public administration mode logics, compliance logics and management logics emerged as a response at the organizational (micro) level to pressures and trends from the upper field levels – societal (macro) and organization field (meso) levels. Findings indicate that the main elements or mechanisms, which supported the change process and the implementation of innovative management accounting frameworks, were culture, communication/negotiation, mobilization, power, and the role of actors, directed to decision making. One of these elements is identified in the Thornton et al.’s model at the societal and the organization field levels - culture. 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 at the organization (micro) level, particularly the role of actors which is not seen in the Thornton et al.’s model. This is a contribution of the study. Moreover, the combination and linkage of the several elements of the Thornton et al.’s model were mostly identified in the empirical study. Thus, the Thornton et al.’s model explains basically the events that occurred at the field site where the research was conducted as well as the reasons why the change process took place. This is another contribution of the paper.

--