The implementation of activity-based costing by a local government: an actor-network theory and trial of strength perspective

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE

Qualitative Research in Accounting and Management Pub Date : 2021-12-31 DOI:10.1108/qram-05-2020-0073

Maurice Gosselin, Marc Journeault

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引用次数: 4

Abstract

Purpose Some public sector organizations have decided to implement activity-based costing (ABC), a new cost calculation device and management accounting innovation initially designed for the private sector. The purpose of this study is to better understand the translation of this new calculation device in the context of a local government and to identify the trials of strength that actors faced during the implementation. Design/methodology/approach Building on actor-network theory and the concept of “trial of strength,” this study examines how a major change in a large local government’s structure, the merger of several cities, led to the adoption of ABC. This case study provides a setting for conducting a longitudinal analysis of the translation of a cost management innovation, ABC, in a public sector organization. Findings This study highlights how human and non-human actors interact when implementing a management accounting innovation in a local government and the trials of strength that they face. It also shows that although ABC helped the local government deal with issues such as setting fees, assessing outsourcing opportunities, increasing accountability and improving processes, the oversophistication of the technology used to implement the ABC model and the lack of links between the costing device and the budgeting process provoked a struggle among these two networks, leading actors to choose the budget over ABC. Originality/value This study’s findings extend the work on trials of strength of Christensen et al. (2019) and Laguecir et al. (2020). While those two studies focused on the struggles existing between opposing networks of human actors regarding the strategic orientation or the mission of public sector organizations, this study highlights that trials of strength may also occur when actors agree on the objectives of the new accounting innovation but not on how it is implemented.

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地方政府实施作业成本法:行动者网络理论与实力视角的尝试

一些公共部门组织已经决定实施作业成本法(ABC)，这是一种新的成本计算手段和管理会计创新，最初是为私营部门设计的。本研究的目的是更好地理解这种新的计算方法在地方政府背景下的翻译，并确定行动者在实施过程中面临的力量考验。设计/方法/方法本研究以行动者网络理论和“实力试验”概念为基础，考察了大型地方政府结构的重大变化，即几个城市的合并，是如何导致ABC的采用的。本案例研究为在公共部门组织中对成本管理创新ABC的转化进行纵向分析提供了一个背景。本研究强调了在地方政府实施管理会计创新时，人类和非人类参与者是如何相互作用的，以及他们面临的实力考验。它还表明，尽管ABC帮助地方政府处理诸如设置费用、评估外包机会、增加问责制和改进流程等问题，但用于实施ABC模型的技术过于复杂，成本计算设备与预算编制过程之间缺乏联系，引发了这两个网络之间的斗争，导致参与者选择预算而不是ABC。原创性/价值本研究的发现扩展了Christensen等人(2019)和Laguecir等人(2020)对强度试验的研究。虽然这两项研究关注的是人类行动者之间存在的关于公共部门组织战略取向或使命的对立网络的斗争，但本研究强调，当行动者就新的会计创新的目标达成一致，但不同意如何实施时，也可能发生实力考验。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics