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Article
Publication date: 19 January 2022

Monika Łada, Alina Kozarkiewicz, Bartlomiej Bartnik and Jim Haslam

The impact of market liberalization on management accounting in a post-socialist context is explored by focusing upon a key regional trade unit of the Polish Gas Company, a former…

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Abstract

Purpose

The impact of market liberalization on management accounting in a post-socialist context is explored by focusing upon a key regional trade unit of the Polish Gas Company, a former state monopoly undergoing transformation.

Design/methodology/approach

Insights are provided through a contingency theory framework, as modified through a configuration-sequential lens that considers management accounting as an expression of adaptation to a specific configuration of external and internal contingencies.

Findings

In the transitional context, the authors found that the direction, pace and manner of management accounting change were characteristic of a late adopter defending against market liberalization. There was a need here to overcome more barriers than in the case of a more established market economy, including through achieving a sufficient level of technological and institutional maturity.

Originality/value

The study focuses on an early phase of liberalization illuminating impacts through a case study of a regional trade unit in the key gas sector company in Poland. Little research has been done in this area following this approach and scarcely anything to the best of our knowledge on the empirical focus.

Details

Journal of Accounting in Emerging Economies, vol. 12 no. 5
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 30 January 2020

Monika Łada, Alina Kozarkiewicz and Jim Haslam

This article explores the influence of duality in institutional logics on internal accounting, with a focus on a Polish public university. More particularly, we answer the…

937

Abstract

Purpose

This article explores the influence of duality in institutional logics on internal accounting, with a focus on a Polish public university. More particularly, we answer the research question: how does illegitimacy risk arising from the divergent pressures of the institutional environment impact management accountings in this institution?

Design/methodology/approach

This paper seeks to uncover intricacies of notions of internal legitimacy façade, decoupling and counter-coupling in practice. It explores details of organizational responses involving management accounting aimed at reducing illegitimacy risk. Achieving good organizational access, the authors adopt a qualitative case study approach involving contextual appreciation/document analysis/participant observation/discussion with key actors: facilitating building upon theoretical argumentation through finding things out from the field.

Findings

The authors uncover and discuss organizational solutions and legitimizing manoeuvres applied, identifying four adaptation tactics in the struggle to support legitimacy that they term ‘ceremonial calculations’, ‘legitimacy labelling’, ‘blackboxing’ and ‘shadow management accounting’. These can be seen in relation to decoupling and counter-coupling. Ceremonial calculations supported the internal façade. Shadow management accounting supported pro-effectiveness. Legitimacy labelling and blackboxing helped bind these two organizational layers, further supporting legitimacy. In interaction the four tactics engendered what can be seen as a ‘counter-coupling’ of management accounting. The authors clarify impacts for management accounting.

Research limits/implications

The usual limitations of case research apply for generalizability. Theorizing of management accounting in relation to contradictory logics is advanced.

Practical implications

The article illuminates how management accounting can be understood vis-à-vis contradictory logics.

Originality value

Elaboration of the tactics and their interaction is a theoretical and empirical contribution. Focus on a Polish university constitutes an empirical contribution.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 4
Type: Research Article
ISSN: 0951-3574

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