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Article
Publication date: 4 February 2021

Claudia Barrios Álvarez, Pawan Adhikari and Alina Gómez Mejía

The purpose of this paper is to examine how a state-owned Colombian multi-utility conglomerate (CMC) has used management accounting practices (MAPs) to shape efficiency. The…

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Abstract

Purpose

The purpose of this paper is to examine how a state-owned Colombian multi-utility conglomerate (CMC) has used management accounting practices (MAPs) to shape efficiency. The authors bring out the interplay between structures and agency in the process of shaping efficiency, which has enabled the company to operate as a private enterprise, taking advantage of NPM-led reforms and management accounting technologies.

Design/methodology/approach

This is an interpretative case study of a CMC. Data for the study are derived from interviews, non-participative observations and document analysis. Giddens' structuration theory (ST) provides the theoretical approach for the study.

Findings

Results show that MAPs have shaped efficiency in a CMC, promoting the profitability criteria prevailing in private enterprises. Theoretically, the paper shows how structure and agency are embedded in shaping efficiency in an emerging economy context through MAPs. It does this by analysing both the broader influence of the School of Mines and multilateral development banks and the micro-situated practices of employees at the CMC. The employees who have worked in the company for long periods of time have transformed the profitability criteria into a corporate value that influences their day-to-day practices.

Originality/value

The paper adds to the literature that draws on the ST by illustrating a paradigmatic case, in which agents have brought in knowledge and values to a state-owned company, and changed its ethos and practices whilst remaining under state control.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 5
Type: Research Article
ISSN: 2042-1168

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Book part
Publication date: 11 October 2023

Javier Peña Capobianco

Abstract

Details

The New Era of Global Services: A Framework for Successful Enterprises in Business Services and IT
Type: Book
ISBN: 978-1-83753-627-6

Available. Content available
1291

Abstract

Details

Journal of Entrepreneurship and Public Policy, vol. 8 no. 1
Type: Research Article
ISSN: 2045-2101

Available. Content available
Book part
Publication date: 13 November 2017

Nohora García

Abstract

Details

Understanding Mattessich and Ijiri: A Study of Accounting Thought
Type: Book
ISBN: 978-1-78714-841-3

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