Role of management accounting in applying new institutional logics : A comparative case study in the non-profit sector

Purpose – The purpose of this paper is to explore the adoption of management accounting and control systems in the non-profit sector. Design/methodology/approach – The theoretical framework of this comparative interpretative study draws on new institutional theory, especially the concepts of institutional logics and institutional work. Findings – New accounting and management controls serve as a medium through which organizations negotiate between multiple and conflicting objectives and choose institutional logics in the organizational field. Research limitations/implications – The data comprise interviews, observations and archival data and provides a limited view on how the organizational field is structured. Originality/value – The paper contributes to the accounting literature by investigating how institutional work and operating under contradictory logics explain management accounting change.