Reporting practices in situations of conflicting institutional logics: the case of a German federal authority

Abstract

Purpose This study aims to understand how reporting practices act as drivers of change in situations of conflicting institutional logics in a public sector organisation. Design/methodology/approach The findings are based on a case study of a German federal authority, where management accounting reports were introduced as part of a “new” managerial logic of control. Findings In the case organisation, management accounting reports were intended to change the behaviour of executives but were still guided by an “old” logic of justification. Nevertheless, over time, the addressees of the reports used the reports and reconciled different logics. This documents a process from decoupling to compromising and, finally, reconciling different institutional logics. Originality/value By examining the practices of management accounting reporting, this study elaborates the tensions placed on individuals by conflicting institutional logics and provides insights into how organisational practices are used to handle and reconcile conflicting logics in a public sector organisation. Therefore, this paper contributes to the discussion on how organisational practices act as drivers of organisational change.