Open AccessDecoupling in lean management accounting practices
Author(s) -
Monika Łada
Publication year - 2021
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0014.8351
Subject(s) - accounting , management accounting , originality , business , accounting information system , lean manufacturing , institutional theory , construct (python library) , knowledge management , qualitative research , sociology , computer science , marketing , social science , programming language
Purpose: The research presented in the article focused on analyzing how experts perceive lean management accounting practices in companies that operate in Poland. The construct of decoupling derived from the neo-institutional theory was adopted as the main theoretical lens.Methodology/approach: The empirical material collected in the form of interviews with experts was studied using qualitative content analysis.Findings: The practices of lean management accounting discussed by the experts were characterized by numerous inconsistencies linked to competing logics of the enterprise management and the accounting role. We show that the contradictions in the assumptions of particular logics were reflected in the decoupling of the internal information system. The decoupling was multidimensional and related to the complex influence of social factors.Research limitations/implications: The research, although conducted on a relatively narrow group of experts, gives an insight into the impact of institutional factors as deter-minants of management accounting practices.Originality/value: The results confirmed that the lean accounting practices implemented in the heterogeneous institutional field are hybrid in character.