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
Read the Original
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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