Decoupling in Management Accounting Systems - Case Study
DOI:
https://doi.org/10.18559/SOEP.2016.11.13Keywords:
Accounting, Accounting standards, Management accounting, Case study, Symbolic decouplingAbstract
The paper is focused on the phenomenon of symbolic decoupling in management accounting systems. The presented research indicates that internal accounting tools are not only applied in order to gain institutional legitimacy, but can be introduced and regularly used also for the purpose of strategic legitimacy. The case study conducted in a Polish university has revealed the symptoms of decoupling in management accounting systems; one of the cost calculation methods has been used only as a legitimacy façade and has not had an impact on the decisions and activities in the university, as well as the other elements of the management accounting system.
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