Purpose – “Contending legitimations” (Meyer and Scott) in cities – and especially multiple conflicting institutional pressures on decision makers – have not received sufficient accounting study. Therefore this paper aims to analyse the multiple institutional pressures on the...

Purpose – The purpose of this paper is to analyze the accounting performance measurement (PM) change process in a Finnish city. Design/methodology/approach – Interpretive case study. Data consisted of 16 semi‐structured interviews. Analysis was based on institutional theory, particularly...

Purpose – “Contending legitimations” (Meyer and Scott) in cities – and especially multiple conflicting institutional pressures on decision makers – have not received sufficient accounting study. Therefore this paper aims to analyse the multiple institutional pressures on the...