Management accounting change in the Portuguese telecommunications industry
Autor(a) principal: | |
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Data de Publicação: | 2012 |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://ciencia.iscte-iul.pt/id/ci-pub-8602 http://hdl.handle.net/10071/13965 |
Resumo: | This paper sought to study the reasons that explain why has a telecommunications operator (called Marconi) changed its traditional management accounting systems (MAS) and replaced it with activity-based costing (ABC). The paper relied on qualitative data collected through a longitudinal and in-depth case study in the telecommunications sector. The investigation was informed by new institutional sociology (NIS) insights. The study evidenced that Marconi adopted ABC in order to fulfil its constituencies’ expectations of efficiency created with the reorganisation of the Portuguese telecommunications sector and the introduction of competition in the market. Furthermore, the paper contests the managerial emphasis that ABC has been subject to and claims that social accounting theories, such as institutionalism, should be adopted by management accounting researchers in order to achieve a deeper understanding of the ‘ABC phenomenon’. |
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Management accounting change in the Portuguese telecommunications industryManagement accounting changeActivity-based costingPortuguese telecommunications liberalisationNew institutional sociologyThis paper sought to study the reasons that explain why has a telecommunications operator (called Marconi) changed its traditional management accounting systems (MAS) and replaced it with activity-based costing (ABC). The paper relied on qualitative data collected through a longitudinal and in-depth case study in the telecommunications sector. The investigation was informed by new institutional sociology (NIS) insights. The study evidenced that Marconi adopted ABC in order to fulfil its constituencies’ expectations of efficiency created with the reorganisation of the Portuguese telecommunications sector and the introduction of competition in the market. Furthermore, the paper contests the managerial emphasis that ABC has been subject to and claims that social accounting theories, such as institutionalism, should be adopted by management accounting researchers in order to achieve a deeper understanding of the ‘ABC phenomenon’.Global Advanced Research Journals2017-07-12T13:26:33Z2012-01-01T00:00:00Z20122017-07-12T13:25:02Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://ciencia.iscte-iul.pt/id/ci-pub-8602http://hdl.handle.net/10071/13965eng2315-5086Major, M.info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:35:43Zoai:repositorio.iscte-iul.pt:10071/13965Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:16:10.363337Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Management accounting change in the Portuguese telecommunications industry |
title |
Management accounting change in the Portuguese telecommunications industry |
spellingShingle |
Management accounting change in the Portuguese telecommunications industry Major, M. Management accounting change Activity-based costing Portuguese telecommunications liberalisation New institutional sociology |
title_short |
Management accounting change in the Portuguese telecommunications industry |
title_full |
Management accounting change in the Portuguese telecommunications industry |
title_fullStr |
Management accounting change in the Portuguese telecommunications industry |
title_full_unstemmed |
Management accounting change in the Portuguese telecommunications industry |
title_sort |
Management accounting change in the Portuguese telecommunications industry |
author |
Major, M. |
author_facet |
Major, M. |
author_role |
author |
dc.contributor.author.fl_str_mv |
Major, M. |
dc.subject.por.fl_str_mv |
Management accounting change Activity-based costing Portuguese telecommunications liberalisation New institutional sociology |
topic |
Management accounting change Activity-based costing Portuguese telecommunications liberalisation New institutional sociology |
description |
This paper sought to study the reasons that explain why has a telecommunications operator (called Marconi) changed its traditional management accounting systems (MAS) and replaced it with activity-based costing (ABC). The paper relied on qualitative data collected through a longitudinal and in-depth case study in the telecommunications sector. The investigation was informed by new institutional sociology (NIS) insights. The study evidenced that Marconi adopted ABC in order to fulfil its constituencies’ expectations of efficiency created with the reorganisation of the Portuguese telecommunications sector and the introduction of competition in the market. Furthermore, the paper contests the managerial emphasis that ABC has been subject to and claims that social accounting theories, such as institutionalism, should be adopted by management accounting researchers in order to achieve a deeper understanding of the ‘ABC phenomenon’. |
publishDate |
2012 |
dc.date.none.fl_str_mv |
2012-01-01T00:00:00Z 2012 2017-07-12T13:26:33Z 2017-07-12T13:25:02Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ciencia.iscte-iul.pt/id/ci-pub-8602 http://hdl.handle.net/10071/13965 |
url |
https://ciencia.iscte-iul.pt/id/ci-pub-8602 http://hdl.handle.net/10071/13965 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
2315-5086 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Global Advanced Research Journals |
publisher.none.fl_str_mv |
Global Advanced Research Journals |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
|
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1799134719983484928 |