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Quality management adoption and management accounting change in a sub-Saharan African firm

journal contribution
posted on 2023-07-17, 05:52 authored by B Teklay, Belete Jember (BJ) BobeBelete Jember (BJ) Bobe
PurposeIn this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors’ aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices.Design/methodology/approachThe authors applied the extended Burns and Scapens framework and employed a case study research approach. The authors collected empirical data through semi-structured interviews and secondary sources and used direct content analysis to analyse the data.FindingsThe authors’ findings suggest that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support effective QMP implementation.Practical implicationsThis study emphasises the importance of aligning institutional logics to fully realise the benefits of new strategies and identifies technical competencies, access to information and communication technology, and clarity about the role of management accounting in modernising management practices as critical success factors.Originality/valueThis study is original in that it provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits.

History

Journal

Accounting Auditing and Accountability Journal

Volume

37

Pagination

713-742

Location

Bingley, Eng.

ISSN

0951-3574

eISSN

1758-4205

Language

eng

Publication classification

C1 Refereed article in a scholarly journal

Issue

3

Publisher

Emerald Publishing Group

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