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European Accounting Review Volume 15, 2006 - Issue 2
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Original Articles

Institutional and negotiated order perspectives on cost allocations: The case of the Swedish university sector

Sven Modell Stockholm University, SwedenCorrespondence[email protected]
Pages 219-251 | Published online: 08 Feb 2011

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Lukas Goretzki, Simone Mack, Martin Messner & Jürgen Weber. (2018) Exploring the Persuasiveness of Accounting Numbers in the Framing of ‘Performance’ – A Micro-Level Analysis of Performance Review Meetings. European Accounting Review 27:3, pages 495-525.
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Kirsi-Mari Kallio & Tomi J. Kallio. (2014) Management-by-results and performance measurement in universities – implications for work motivation. Studies in Higher Education 39:4, pages 574-589.
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Laurence Ferry & Peter Eckersley. (2012) Budgeting and governing for deficit reduction in the UK public sector: act 2 ‘the annual budget’. Public Money & Management 32:2, pages 119-126.
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Fredrika Wiesel, Sven Modell & Jodie Moll. (2011) Customer Orientation and Management Control in the Public Sector: A Garbage Can Analysis. European Accounting Review 20:3, pages 551-581.
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ChikeF. Oduoza. (2009) Reflections on costing, pricing and income measurement at UK higher education institutions. Journal of Higher Education Policy and Management 31:2, pages 133-147.
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Articles from other publishers (31)

Elsa Pedroso & Carlos F. Gomes. (2023) The current role of management accounting: paradigm shift and future challenges. Journal of Accounting & Organizational Change.
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Noel Hyndman & Mariannunziata Liguori. (2022) Framing the use of performance management in universities: the paradox of business disciplines. Accounting, Auditing & Accountability Journal 36:4, pages 1194-1219.
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Sven Modell. (2022) Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*. Contemporary Accounting Research 39:4, pages 2560-2595.
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José Vale, Joana Amaral, Luís Abrantes, Carmem Leal & Rui Silva. (2022) Management Accounting and Control in Higher Education Institutions: A Systematic Literature Review. Administrative Sciences 12:1, pages 14.
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Frank Ulrich & Peter Axel Nielsen. (2020) Chaos and creativity in dynamic idea evaluation: Theorizing the organization of problem‐based portfolios. Creativity and Innovation Management 29:4, pages 566-580.
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Benedetto Lepori & Martina Montauti. (2020) Bringing the organization back in: Flexing structural responses to competing logics in budgeting. Accounting, Organizations and Society 80, pages 101075.
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Giuseppe Grossi, Kirsi-Mari Kallio, Massimo Sargiacomo & Matti Skoog. (2019) Accounting, performance management systems and accountability changes in knowledge-intensive public organizations. Accounting, Auditing & Accountability Journal 33:1, pages 256-280.
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Martin R.W. Hiebl. (2018) Management accounting as a political resource for enabling embedded agency. Management Accounting Research 38, pages 22-38.
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Loai AlsaidLoai Alsaid. 2017. Political Dynamics in Micro Organisational Accounting Change. Political Dynamics in Micro Organisational Accounting Change 255 279 .
Ulrike Schmidt & Thomas Günther. (2016) Public sector accounting research in the higher education sector: a systematic literature review. Management Review Quarterly 66:4, pages 235-265.
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Benedetto Lepori. 2016. Theory and Method in Higher Education Research. Theory and Method in Higher Education Research 245 264 .
Andrew Goddard, Mussa Assad, Siasa Issa, John Malagila & Tausi A. Mkasiwa. (2016) The two publics and institutional theory – A study of public sector accounting in Tanzania. Critical Perspectives on Accounting 40, pages 8-25.
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Thomas W. Guenther & Ulrike Schmidt. 2015. Incentives and Performance. Incentives and Performance 361 378 .
Osama Abdellateef Mah’d. (2014) The Ministry of Higher Education’s role in private Jordanian universities and the hidden tool of the budget. Education, Business and Society: Contemporary Middle Eastern Issues 7:2/3, pages 133-151.
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Jean C. Mutiganda, Lars G. Hassel & Arne Fagerström. (2013) Accounting for Competition, ‘Circuits of Power’ and Negotiated Order Between Not-For-Profit and Public Sector Organisations. Financial Accountability & Management 29:4, pages 378-396.
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Shegaw Anagaw Mengiste & Margunn Aanestad. (2013) Understanding the dynamics of learning across social worlds: A case study from implementing IS in the Ethiopian public health care system. Information and Organization 23:4, pages 233-257.
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Benedetto Lepori, John Usher & Martina Montauti. (2012) Budgetary allocation and organizational characteristics of higher education institutions: a review of existing studies and a framework for future research. Higher Education 65:1, pages 59-78.
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Alan Fyall, Brian Garrod & Youcheng Wang. (2012) Destination collaboration: A critical review of theoretical approaches to a multi-dimensional phenomenon. Journal of Destination Marketing & Management 1:1-2, pages 10-26.
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Kerry Jacobs. (2012) Making Sense of Social Practice: Theoretical Pluralism in Public Sector Accounting Research. Financial Accountability & Management 28:1, pages 1-25.
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Esben Rahbek Gjerdrum Pedersen & Mahad Huniche. (2011) Determinants of lean success and failure in the Danish public sector. International Journal of Public Sector Management 24:5, pages 403-420.
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Walter Aerts & Tom Van Caneghem. (2011) Trait‐based conformity in reporting of selling, general and administrative expenses. Journal of Accounting & Organizational Change 7:2, pages 108-131.
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Anders Grönlund, Fredrik Svärdsten & Peter Öhman. (2011) Value for money and the rule of law: the (new) performance audit in Sweden. International Journal of Public Sector Management 24:2, pages 107-121.
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Raili Pollanen. 2011. Review of Management Accounting Research. Review of Management Accounting Research 381 414 .
Antti Ilmari Rautiainen. (2009) The interrelations of decision‐making rationales around BSC adoptions in Finnish municipalities. International Journal of Productivity and Performance Management 58:8, pages 787-802.
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Kari Nyland, Inger Johanne Pettersen & Katarina Östergren. (2009) Same reform – different practices?. Journal of Accounting & Organizational Change 5:1, pages 35-61.
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Osama Mah'd & Roger Buckland. 2009. Accounting in Emerging Economies. Accounting in Emerging Economies 193 228 .
Inger-Johanne Pettersen & Elsa Solstad. (2007) THE ROLE OF ACCOUNTING INFORMATION IN A REFORMING AREA: A STUDY OF HIGHER EDUCATION INSTITUTIONS. Financial Accountability & Management 23:2, pages 133-154.
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João A. Ribeiro & Robert W. Scapens. (2006) Institutional theories in management accounting change. Qualitative Research in Accounting & Management 3:2, pages 94-111.
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Eva Labro. (2019) Costing Systems. SSRN Electronic Journal.
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Dorota Dobija, Giuseppe Grossi & Wojciech Strzelczyk. (2017) Shifting Logics and Performance Measurement Practices in Hybrid Universities. SSRN Electronic Journal.
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George K Baah. (2016) Understanding Auditorrs Judgment Under High-Risk Auditing Conditions. SSRN Electronic Journal.
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