We use cookies to ensure that we give you the best experience on our website. By continuing to browse this repository, you give consent for essential cookies to be used. You can read more about our Privacy and Cookie Policy.

Durham Research Online
You are in:

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

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.

Item Type:Article
Full text:(AM) Accepted Manuscript
Available under License - Creative Commons Attribution Non-commercial 4.0.
Download PDF
Publisher Web site:
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
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

Save or Share this output

Look up in GoogleScholar