The role of accounting control systems in the show caves in Greece.

KARTALIS, Nikos D. (2006). The role of accounting control systems in the show caves in Greece. Doctoral, Sheffield Hallam University (United Kingdom)..

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Abstract

The thesis uses the New Institutional Theory of Sociology (Di Maggio and Powell, 1983, 1991) to examine how accounting informs decision making in the Greek show caves. The study focuses on four show caves selected out of the eight main shows caves operating in Greece. Three of the studied caves are owned by the local municipal council (one jointly with a prefectural council) and the fourth by the Anthropology Association of Greece. Data is gathered from multiple sources via questionnaires, semi-structured interviews, discussions and documentary evidence focusing on the role of accounting information in the day-to-day operation of the show caves.The first major finding of the thesis is that within the four studied organizations accounting reports are minimally used as key management, planning and control tools, similar to Greek organizations generally. This is not surprising given that prior research has suggested that Greek managers tend to prefer information from other, informal sources in decision making (Balias, 1994). Formal accounting information was therefore subservient to information generated from informal sources in these organizations.Second, institutional change affects the decision-making process in the management and operation of the show caves. This influenced how accounting information is deployed in the day-to-day decision making of the caves. The findings of the thesis challenges the justification for these external influences observed on decision making in the management and operations of the show caves. These external influences resulted in the minimal use of accounting information to support day-to-day decision making of the organizations studied. The study therefore questioned why these accounting systems were designed in the first place if they were not going to be used in practice. Institutional Theory analysis however provided an answer to this question. In effect these accounting systems though serve minimal rational purposes, were designed in order to maintain institutional legitimacy and cultural support (Powell and DiMaggio, 1991).The thesis supports prior research which had proposed New Institutional Theory as a valuable framework for understanding the organizational context of the use of accounting information in decision making. The thesis found that New Institutional Theory offered some relevant explanations for how the institutional environment of the organizations inclined them to use accounting control systems. Institutional theory is particularly important here because it provides explanations for changes in organizational practices such as accounting control practices.

Item Type: Thesis (Doctoral)
Additional Information: Thesis (Ph.D.)--Sheffield Hallam University (United Kingdom), 2006.
Research Institute, Centre or Group: Sheffield Hallam Doctoral Theses
Depositing User: EPrints Services
Date Deposited: 10 Apr 2018 17:20
Last Modified: 10 Apr 2018 17:20
URI: http://shura.shu.ac.uk/id/eprint/19896

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