What is it about?
Non-profit organizations engage in business activities but struggle to maintain their tax-exempt status. The article investigates the role of management accounting systems when organizations operate under diverse and conflicting institutional logics.
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Why is it important?
It adds knowledge on how and why accounting systems emerge and function in not-for-profit contexts.
Perspectives
I am still intrigued by the fact that accounting is not a value neutral technology, but can be moblized in debates concerning competition policies and social aims of non-proft organizations.
Dr. Janne T Järvinen
Oulun Yliopisto
Read the Original
This page is a summary of: Role of management accounting in applying new institutional logics, Accounting Auditing & Accountability Journal, June 2016, Emerald,
DOI: 10.1108/aaaj-07-2012-01058.
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