What is it about?

The paper explains how institutional entrepreneurs were influential in introducing accounting changes to a telecommunications company which was going through transition from a public sector entity to a privatised company.

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Why is it important?

Often institutional theory is associated with stability. We use institutional entrepreneurs into account to show changes within the organisation.

Perspectives

Writing this articles was a pleasure with co-authors with whom I have long standing collaborations. The article also opens up institutional theory which is often associated with stability to explain change in organasation.

Dr Umesh Sharma
University of Waikato

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This page is a summary of: Accountants as institutional entrepreneurs: changing routines in a telecommunications company, Qualitative Research in Accounting & Management, September 2014, Emerald,
DOI: 10.1108/qram-10-2012-0047.
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