Green, Stuart and Ferry, Laurence (2021) 'The impact of accounting disturbances on organizational micro-practices in the schools’ sector in England.', Accounting, auditing & accountability journal., 34 (4). pp. 904-922.
Purpose – This paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a developed model of Habermasian colonization provides a framing for both the ways in which accounting is implicated in organizational change and the effect of accounting disturbances on organizational micro-practices. Design/methodology/approach – Qualitative field studies at three secondary schools were used to gather empirical detail in the form of interview data and documentary evidence. A total of 24 semi-structured interviews were conducted with teachers and bursars. Findings – Accounting disturbances that were constitutive-transactional in nature had the greatest influence on organizational micro-practices. Behavioural responses to accounting disturbances can be organizationally ambiguous, subtle and subject to change over time. Research limitation/implications – More field studies are needed and there is scope to develop a longitudinal perspective to better understand the impact of accounting disturbances over time. Originality/value – By framing the processes of accounting change using a developed model of Habermasian colonization, contributions are provided by illuminating aspects of both the processes of accounting colonization and the impact of accounting on organizational micropractices. The findings also add to prior appreciations of reciprocal colonization, creative transformation of accounting disturbances and how accounting can be enabling.
|Full text:||(AM) Accepted Manuscript|
Available under License - Creative Commons Attribution Non-commercial 4.0.
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|Publisher Web site:||https://doi.org/10.1108/AAAJ-07-2020-4668|
|Publisher statement:||This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact firstname.lastname@example.org|
|Date accepted:||10 February 2021|
|Date deposited:||18 February 2021|
|Date of first online publication:||01 March 2021|
|Date first made open access:||18 February 2021|
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