The Power of Accounting: A Field Study of Local Financial Management in a Police Force

By Paul M. Collier. 2001

281 citations recorded by the source corpus.

Subfields: Management Information Systems, Organizational Behavior and Human Resource Management, Public Administration

View Paper: https://www.semanticscholar.org/paper/724d30308f4431111defb3e71ca8a3469b42c534

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In Management Information Systems

In Organizational Behavior and Human Resource Management

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Citations in the corpus

Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysis (2006, methodology): “…2001; Hussain and Hoque, 2002), the interplay between institutional and technical environments (Hoque and Hopper, 1997; Hussain and Hoque, 2002; Modell, 2002), and the power and actions of individual organizational actors to respond to the institutional pressures (Collier, 2001; Modell, 2002).”
On the emergence of strategic management accounting: An institutional perspective (2009, background): “Management accounting researchers who adopt NIS tend to explore the extent to which wider institutional arrangements have influenced the development of accounting practices, indicating that the selection of management accounting practices is not dictated by technical criteria or economic efficiency ”
ERP Customization Failure: Institutionalized Accounting Practices, Power Relations and Market Forces (2007, background): “This criticism has been addressed in recent institutional studies that focus on the ability of actors to respond to institutional pressures (Oliver, 1991; Greenwood and Hinings, 1996; Barley and Tolbert, 1997; Burns and Scapens, 2000; Collier, 2001; Modell, 2002; Tsamenyi et al., 2006).”
Microfinance: accountability from the grassroots (2006, methodology): “In the first stage, being perceived as an “outsider” to the business of microfinance and an “intruder”, the researcher adopted a role as observer (Junker, 1960, cited in Collier, 2001”
An institutional perspective of accountants' new roles – the interplay of contradictions and praxis (2005, result): “, 1993 ; Granlund and Lukka, 1998b ; Collier, 2001 ; Modell, 2002 ).”
Stability and change: an institutionalist study of management accounting change (2005, background): “Nevertheless, the notion of decoupling continues to inform organisational and especially accounting studies of PMS ( Collier, 2001”
Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments (2013, background): “The literature based on neo-institutional theory has identified a link between a change in institutional environment nd accounting choices within organizations (Collier, 2001; Tsamenyi et al., 2006).”
Control and change - Analysing the process of institutionalisation (2007, unknown): “…to understand the development of control systems (Ansari and Euske, 1987; Covaleski and Dirsmith, 1988; Ansari and Bell, 1991; Covaleski et al. , 1993; Abernethy and Chua, 1996; Alam, 1997; Hoque and Hopper, 1997; Brignall and Modell, 2000; Collier, 2001; Sponem, 2004; Major and Hopper, 2005).”
Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications (2007, background): “This has merit but it neglects how new practices emerge and treats organizations as unitary, passive entities or ‘black boxes’ that only gain legitimacy by conforming to environmental demands (Perrow, 1986 ; DiMaggio, 1988 ; Greenwood and Hinings, 1996 ; Collier, 2001 ; Scott, 2001 ; Greenwood ”