Accounting for Competition, ‘Circuits of Power’ and Negotiated Order Between Not-For-Profit and Public Sector Organisations

A1 Originalartikel i en vetenskaplig tidskrift (referentgranskad)

Interna författare/redaktörer

Publikationens författare: Jean C. Mutiganda, Lars G. Hassel, Arne Fagerström
Förläggare: Wiley-Blackwell
Publiceringsår: 2013
Tidskrift: Financial Accountability and Management
Volym: 29
Nummer: 4
Artikelns första sida, sidnummer: 378
Artikelns sista sida, sidnummer: 396


This study analyses the role of accounting information in negotiating contractual relationships in the framework of circuits of power during a competitive tendering process. The study asks how institutionalised accounting information affects taken-for-granted ways of thinking and acting by institutional actors in negotiating inter-organisational order when analysed using the framework of circuits of power. Field research took place in a Finnish not-for-profit aged care organisation and municipality from 2008 to 2012. The study shows that institutionalised accounting information cannot be taken-for-granted to prevail in obligatory passage points of the circuits of power in negotiating order.

Senast uppdaterad 2020-04-08 vid 07:03