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The impact of accounting disturbances on organizational micro-practices in the schools’ sector in England

Green, Stuart; Ferry, Laurence

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Authors

Stuart Green stuart.green@durham.ac.uk
Assistant Professor in Accounting



Abstract

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.

Citation

Green, S., & Ferry, L. (2021). The impact of accounting disturbances on organizational micro-practices in the schools’ sector in England. Accounting, Auditing and Accountability Journal, 34(4), 904-922. https://doi.org/10.1108/aaaj-07-2020-4668

Journal Article Type Article
Acceptance Date Feb 10, 2021
Online Publication Date Mar 1, 2021
Publication Date Jun 1, 2021
Deposit Date Feb 15, 2021
Publicly Available Date Mar 28, 2024
Journal Accounting Auditing and Accountability
Print ISSN 0951-3574
Publisher Emerald
Peer Reviewed Peer Reviewed
Volume 34
Issue 4
Pages 904-922
DOI https://doi.org/10.1108/aaaj-07-2020-4668
Public URL https://durham-repository.worktribe.com/output/1252295

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Publisher Licence URL
http://creativecommons.org/licenses/by-nc/4.0/

Copyright 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 permissions@emerald.com





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