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Accounting for Competition, ‘Circuits of Power’ and Negotiated Order between Not-For-Profit and Public Sector Organisations
School of Business and Economics, Åbo Akademi University, Finland.
Umeå School of Business and Economics, Sweden.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.ORCID iD: 0000-0002-6047-1790
2013 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 29, no 4, p. 378-396Article in journal (Refereed) Published
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Abstract [en]

This study analyses the role of accounting information in negotiating contractual relationships in the framework of circuits of power during a competitive tendering process. The study asks how institutionalised accounting information affects taken-for-granted ways of thinking and acting by institutional actors in negotiating inter-organisational order when analysed using the framework of circuits of power. Field research took place in a Finnish not-for-profit aged care organisation and municipality from 2008 to 2012. The study shows that institutionalised accounting information cannot be taken-for-granted to prevail in obligatory passage points of the circuits of power in negotiating order.

Place, publisher, year, edition, pages
Wiley-Blackwell, 2013. Vol. 29, no 4, p. 378-396
Keywords [en]
accounting information, circuits of power, institutional change, negotiated order, public sector competition
National Category
Economics and Business
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:hig:diva-20895DOI: 10.1111/faam.12023OAI: oai:DiVA.org:hig-20895DiVA, id: diva2:883357
Conference
13th Biennial CIGAR, 8–10 June, 2011, Ghent, Belgium
Available from: 2013-09-12 Created: 2015-12-17 Last updated: 2018-03-13Bibliographically approved

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Mutiganda, Jean ClaudeFagerström, Arne

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CiteExportLink to record
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  • apa
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  • sv-SE
  • en-GB
  • en-US
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  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
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Output format
  • html
  • text
  • asciidoc
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