Military, ‘managers’ and hegemonies of management accounting controls: A critical realist interpretation

What is it about?

The paper brings to light the struggles and conflicts of two managerial groups and its significance for management accounting control (MAC) changes. The study finds that the political strategies of the two dominant social groups eventually led to a ‘conflicted compromise’, resulting in changes to the MACs in the case organisation. However, the ideologies of both groups were seriously compromised vis-à-vis the enacted MACs. This necessitated the use of coercive measures to compel the dominated groups, such as lower pay-grade employees and labour, to accept the changes. The paper is informed by a critical realist interpretation of hegemony which helps improve our understanding of the role of the state in bringing about MAC changes.

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