Contracting out municipal accounting: the role of institutional entrepreneurship

Abstract

Purpose

This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector.

Design/methodology/approach

The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of actors and agency for institutions and institutional change.

Findings

The paper finds that institutional entrepreneurs operate on many institutional levels simultaneously. On the organizational field level they must find groups of actors with whom they share interests. At the organizational level the institutional entrepreneurs must find and recognize critical audiences that are receptive to their agenda.

Research limitations/implications

The authors' data comprise interviews and archival data; they were not present to observe the institutional entrepreneurs in action.

Originality/value

The paper contributes to the accounting literature by investigating institutional entrepreneurship at the organizational field level, which has not been much empirically researched.

Citation

Hyvönen, T., Järvinen, J., Oulasvirta, L. and Pellinen, J. (2012), "Contracting out municipal accounting: the role of institutional entrepreneurship", Accounting, Auditing & Accountability Journal, Vol. 25 No. 6, pp. 944-963. https://doi.org/10.1108/09513571211250198