Accounting, Auditing & Accountability Journal 最新文献

{"title":"Accounting for racial inequality in South Africa with the black economic empowerment policy","authors":"Bongani Munkuli, Mona Nikidehaghani, Liangbo Ma, Millicent Chang","doi":"10.1108/aaaj-05-2023-6478","DOIUrl":"https://doi.org/10.1108/aaaj-05-2023-6478","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Premised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>We show that accounting techniques and calculations give visibility to the problems of government and help design a programme to solve racial inequality. The lived experiences and impacts of racism in the workplace have been problematised, turned into statistics, and used to rationalise the need for ongoing government intervention in solving the problem. These processes underpin the development of the scorecard system, which measures the contributions firms have made towards minimising racial inequalities.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study augments the existing body of Foucauldian literature by illustrating how power dynamics can be counteracted. We show that in governmental processes, accounting can exhibit a dual role, and these roles are not always subordinate to the analysis of political realities. The case of B-BBEE reveals the unintended consequences of utilising accounting to control the conduct of individuals or groups.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142204600","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Boundary objects: sustainability reporting and the production of organizational stability","authors":"Manuel Fernández Chulián, Nicolas Garcia-Torea, Carlos Larrinaga, Jan Bebbington","doi":"10.1108/aaaj-08-2021-5391","DOIUrl":"https://doi.org/10.1108/aaaj-08-2021-5391","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The study investigates how sustainability reporting constructs a narrative about an organization that provides its members with a reality they can accept, with the consequence of producing organizational stability.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The article reports a research engagement concerning the “backstage” of sustainability reporting in one Spanish savings bank, which the researchers engaged with for more than three years.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The article describes how sustainability reporting operates as a boundary object occupying the space between the organization’s loosely coupled systems and facilitating the cooperation of members with different interpretations of the organization. Different translations of discourses and actions ensure that the sustainability report conveys a ductile narrative that can be tailored to specific interpretations. At the same time, the editing inherent in sustainability reporting ensures that any narrative that may challenge the organization’s dominant perspective is ignored and marginalized. In this way, sustainability reporting produces a discourse that inscribes a narrative of the organization and eventually ensures organizational inertia.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The article highlights the relevance of investigating sustainability reports by exploring the backstage of their production rather than solely the final document.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>In contrast to prior research that has been concerned with exploring the extent to which sustainability reporting is associated with organizational change, this study applies different lenses to show how and why sustainability reporting is implicated in the construction of the organization and the maintenance of its stability and inertia.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142204602","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Incarnation and decay: reconciling the organizational decision-making and organizational institutional theory perspectives on budgetary research","authors":"Zahirul Hoque, Matt Kaufman","doi":"10.1108/aaaj-07-2023-6554","DOIUrl":"https://doi.org/10.1108/aaaj-07-2023-6554","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141969818","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accounting talks – how operations managers nuance their frontstage performance with backstage negotiations","authors":"Amanda Curry","doi":"10.1108/aaaj-06-2023-6504","DOIUrl":"https://doi.org/10.1108/aaaj-06-2023-6504","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"161 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141738832","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Wrapping: an artistic device used in the integration of corporate reporting","authors":"Lana Sabelfeld, John Dumay, Barbara Czarniawska","doi":"10.1108/aaaj-05-2023-6439","DOIUrl":"https://doi.org/10.1108/aaaj-05-2023-6439","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141507155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making","authors":"Adriana Tiron-Tudor, Waymond Rodgers, Delia Deliu","doi":"10.1108/aaaj-12-2022-6173","DOIUrl":"https://doi.org/10.1108/aaaj-12-2022-6173","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Employing a qualitative approach, the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Key professional accountants’ (PAs) sided challenges refer to autonomy, privacy, balance of power, security, human dignity, non-maleficence and justice, each of them possessing multifaceted dimensions that are interconnected dynamically to create a complex web of socio-ethical risks.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The ethical decision-making pathways corresponding to each detected challenges provide a useful reference and guideline for PAs in the digitalised future of the profession.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>Using an anthropocentric perspective, the research addresses the sided challenges of accounting profession’s accelerated digitalisation; it contributes to fostering accountability and legitimacy of the accounting profession which serves the public interest.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>By innovatively intertwining ethical positions with decision-making pathways, the paper offers a potential solution to address digitalisation’s sided challenges that might interfere with practitioners’ professional judgement and identity.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141507156","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Towards a future-oriented accountability: accounting for the future through Earth Observation data","authors":"Fabrizio Granà, Giulia Achilli, Elena Giovannoni, Cristiano Busco","doi":"10.1108/aaaj-12-2022-6175","DOIUrl":"https://doi.org/10.1108/aaaj-12-2022-6175","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper follows the call for more future-oriented practices within organisations, particularly in relation to how they respond to growing concerns about Earth’s sustainability and life on the Planet. This study aims to explore how the data produced by major scientific projects in the Space sector can support future-oriented accountability practices by enabling both a projection and an imagination of a more or less distant future, thereby feeding into accountability practices.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>We rely upon a multiple interpretative case study analysis and interview-based data from three main organisations in the Earth observation (EO) value chain: an International Space Company, a Research Centre of Energy Transition and a European Private Equity Firm.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>We find that future-oriented accountability practices can be fed by a creative assemblage of scientific data provided by Space sector’s programmes with different sources of knowledge and information. These data are embedded into a broader accountability system, connecting different actors through a “value chain”: from the data providers, gathering data from Space, to the primary users, working on data modelling and analysis, to the end users, such as local authorities, public and private organisations. The predictive data and expertise exchanged throughout the value chain feed into future-oriented accountability efforts across different time-space contexts, as a projected and imagined, more or less distant, future informs the actions and accounts in the present.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This research extends the literature on the time dimension of accountability. We show how a creative assemblage of scientific data with different sources of knowledge and information –such as those provided by Space sector’s programmes and EO data – enable organisations to both project the present into (a more or less distant) future and imagine this future differently while taking responsibility, and accounting for, what could be done and desired in response to it. We also contribute to the limited literature on accountability in the Space sector by examining the intricate accountability dynamics underpinning the relationships among the different actors in the EO data value chain.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141532342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Engaging management accountants in corporate sustainability","authors":"Martina Kurki, Marko Järvenpää","doi":"10.1108/aaaj-02-2023-6292","DOIUrl":"https://doi.org/10.1108/aaaj-02-2023-6292","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Expectations regarding the participation of management accountants (MAs) in the promotion of sustainability of multinational enterprises (MNEs) have been poorly realised. This raises the question of whether MAs are invited to join in sustainability promotion or does sustainability not fit the perceived professional role of MAs. We suggest that the development of individual-level engagement of corporate sustainability is required for MAs to start contributing to corporate sustainability.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>We utilise the psychological ownership theory to investigate how MAs’ professional role could develop to incorporate advancing sustainability. Our qualitative study is based on 32 interviews conducted in seven local business units of three different technology-oriented MNEs.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>We reveal features connected to the professional role of MAs that may impede the activation of the routes to psychological ownership of corporate sustainability, thus undermining their involvement in corporate sustainability enhancement. Moreover, we show that MAs’ own perceptions of their professional role may impede the stimulation of the routes.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>From a managerial viewpoint, our study helps readers to understand how the routes to psychological ownership of corporate sustainability could be cultivated in the development of the future role of MAs. It also gives input for MA professional organisations and MA professional education providers to develop conditions that foster sustainability thinking among MAs. Moreover, by integrating the examination of MAs’ professional role with the psychological ownership theory, we broaden the theoretical scene both in management accounting and in business sustainability research.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141507052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"This is not an experiment: using vignettes in qualitative accounting research","authors":"Leona Wiegmann, Annemarie Conrath-Hargreaves, Zhengqi Guo, Matthew Hall, Ralph Kober, Richard Pucci, Paul J. Thambar, Tirukumar Thiagarajah","doi":"10.1108/aaaj-10-2023-6704","DOIUrl":"https://doi.org/10.1108/aaaj-10-2023-6704","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The use of interviews for data collection is prevalent in qualitative accounting research. This paper examines vignettes – sketches of hypothetical scenarios – as a promising complementary way to conduct interviews in qualitative accounting research.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The paper is based on our experiences designing and using vignettes in five separate qualitative accounting studies, which collectively involve over 200 interviews with various participants. It discusses the opportunities the use of vignettes in interviews offers to qualitative accounting research, as well as the challenges associated with designing and using vignettes. The paper also reflects on fellow researchers’ varied reactions during seminars, workshops, and the journal review process.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Vignettes emerge as a productive and engaging complementary way for accounting researchers to obtain additional insights and perspectives not usually accessible in semi-structured interviews. The paper also provides practical insights into developing, using and publishing qualitative accounting studies using vignettes, contributing an additional behind-the-scenes view of using qualitative research methods.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The aim of this paper is to increase awareness of vignettes as a complement to the standard qualitative accounting interview. It provides guidance on how vignettes might be used productively for studying rare, new, emerging, complex, or multi-period real-world accounting phenomena. It also discusses how vignettes can promote transparency, honesty, and a greater level of detail in participants’ responses, as well as facilitate the involvement of lay people in accounting studies.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"129 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141167038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Blending logics with performance management systems in an NGO setting","authors":"Paul J. Thambar, Aldónio Ferreira, Prabanga Thoradeniya","doi":"10.1108/aaaj-11-2021-5526","DOIUrl":"https://doi.org/10.1108/aaaj-11-2021-5526","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine the role of performance management systems (PMSs) in enabling logic blending to manage institutional complexity and tensions arising from coexisting institutional logics.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This research uses a case study of an Australian non-government organisation (NGO) operating in an institutional field dominated by the state government, in which policy reform jolted the balance between institutional logics. Data was collected through semi-structured interviews, archival documents and observations.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>We find the policy reform required the NGO to transform from a wholly care focus to accommodate a more balanced approach with a focus on care coupled with efficiency, outcome delivery and performance measurement. The NGO responded by revising its purpose, strategy and operational model and by seeking to address the imperatives of two dominant and often competing care and managerial logics. We find this was achieved through logic blending, in which PMSs played a pivotal role, with the formalisation and collaboration processes mobilising different elements of PMSs, mobilising some elements differently or not mobilising some elements at all.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study highlights the central role of PMSs in managing tensions between and the complexity arising from coexisting institutional logics through logic blending, a form of enduring compromise. This study extends the accounting logics and performance management literature by developing the understanding of what constitutes logic blending and how it is distinct from other forms of compromise.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"104 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140932153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}