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

Jean Claude Mutiganda, Lars Hassel, Arne Fagerström

    Research output: Contribution to journalArticleScientificpeer-review


    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.
    Original languageUndefined/Unknown
    Pages (from-to)378–396
    JournalFinancial Accountability and Management
    Issue number4
    Publication statusPublished - 2013
    MoE publication typeA1 Journal article-refereed

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