Interactions of rules and routines: Re-thinking rules

• Type: Article in International Scientific Journal
• Date: 2015

Authors

João Oliveira (Author) FEP; Martin Quinn (Author) Other

Journal

Title: Journal of Accounting and Organizational Change

Vol. 11

Pages: 503-526

ISSN: 1832-5912

Publisher: Emerald

Indexing

ISI Web of Knowledge - 3 Citations

Scopus - 17 Citations

Scientific classification

FOS: Social sciences > Economics and Business

CORDIS: Social sciences > Economics > Management studies > Administration

Other information

Authenticus ID: P-00G-WM7

DOI: 10.1108/jaoc-11-2013-0095

Resumo (PT): Purpose This paper addresses the extant and arguably excessive focus on routines in management accounting research, and a relative neglect of rules. It seeks to advance our understanding of how rules and routines may interact, in the technology-enabled context of management accounting and control of contemporary organisations. Design/methodology/approach We draw on, and develop, insights from extant literature and from two case studies to explore how rules and routines may interact. Findings We propose a framework on the interactions of rules and routines across multiple dimensions. We adopt a wide notion of rules to include formal rules, rules as internal cognitive structures of human actors, and rules technologically embedded in non-human actors. We argue that rules underlie and may precede routines, distinguish between repeated practices and routines and explore the role of technology in today¿s management accounting practices. Research limitations/implications This research shows how the process of routinization and, ultimately, institutionalization of practices involves multiple dimensions of rules, as well as both human and non-human actors. With this understanding, researchers and practitioners will be better equipped to, respectively, understand nuances of management accounting change and actually achieve change in practice. Originality value This paper highlights the importance of rules in the routinization and institutionalization of management accounting practices and proposes a framework which explores the interactions of rules and routines across three realms: material, action and psychological. Including a material realm, related with technologically embedded rules, in the proposed framework contributes to institutional theory by acknowledging today¿s increasing role of technology in organizational life.

Abstract (EN): Purpose - The purpose of this paper is to address the extant and arguably excessive focus on routines in management accounting research and a relative neglect of rules. It seeks to advance our understanding of how rules and routines may interact in the technology-enabled context of management accounting and control of contemporary organizations. Design/methodology/approach - The authors draw on, and develop, insights from extant literature and from two case studies to explore how rules and routines may interact. Findings - The paper proposes a framework on the interactions of rules and routines across multiple dimensions. The authors adopt a wide notion of rules to include formal rules, rules as internal cognitive structures of human actors and rules technologically embedded in non-human actors. The authors argue that rules underlie and may precede routines, distinguish between repeated practices and routines and explore the role of technology in today's management accounting practices. Research limitations/implications - This research shows how the process of routinization and, ultimately, institutionalization of practices involves multiple dimensions of rules, as well as both human and non-human actors. With this understanding, researchers and practitioners will be better equipped to, respectively, understand nuances of management accounting change and actually achieve change in practice. Originality/value - This paper highlights the importance of rules in the routinization and institutionalization of management accounting practices and proposes a framework which explores the interactions of rules and routines across three realms: material, action and psychological. Including a material realm, related with technologically embedded rules, in the proposed framework contributes to institutional theory by acknowledging today's increasing role of technology in organizational life. © Emerald Group Publishing Limited.

Language: English

Type (Professor's evaluation): Scientific

Notes: Este artigo recebeu o prémio de "Highly commended" paper desta Revista, no Awards for Excellence 2016 - Outstanding Papers da Editora Emerald. Anúncio: http://www.emeraldgrouppublishing.com/authors/literati/awards.htm?year=2016