How to cite this paper
Basto, E., Silva, A & Silva, A. (2020). Reasons behind accounting information tools adopted by Portuguese third sector organizations.Accounting, 6(3), 345-356.
Refrences
Abrahamson, E. (1991). Managerial fads and fashions: the diffusion and rejection of innovations. Academy of Management Review, 16(3), 586-612.
Anheier, H. K., & Seibel, W. (2013). The third sector: Comparative studies of non-profit organizations (Vol. 21). Walter de Gruyter.
Bach-Mortensen, A. M., Lange, B. C., & Montgomery, P. (2018). Barriers and facilitators to implementing evidence-based interventions among third sector organisations: a systematic review. Implementation Science, 13 (1), 103.
Bhimani, A., Lopes, A., & De Aquino, A. C. B. (2016). Measurement costs and control in outsourcing relationships. International Journal of Managerial and Financial Accounting, 8(3/4), 296-318.
Bisman, J. (2010). Postpositivism and Accounting Research: A (Personal) Primer on Critical Realism, Australasian Accounting, Business and Finance Journal, 4(4), 3-25.
Brierley, J. A. (2013). The uses of product costs in decision making in British manufacturing industry. International Journal of Managerial and Financial Accounting, 5(3), 294-309.
Brignall, S., & Modell, S. (2000). An institutional perspective on performance measurement and management in the ‘new public sector’. Management Accounting Research, 11(3), 281-306.
Bromwich, M., & Scapens, R. W. (2016). Management accounting research: 25 years on. Management Accounting Research, 31, 1-9.
Brown, L., & Troutt, E. (2007). Reporting does not equal accountability! The importance of funding characteristics and Process on Accountability. International Journal of Public Administration, 30(2), 209-225.
Bryman, A., & Bell, E. (2015). Business research methods. Oxford University Press, USA.
Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: an institutional framework. Management Accounting Research, 11(1), 3-25.
Chapman, C. S. (2015). Researching accounting in health care: considering the nature of academic contribution. Accounting & Finance, 55(2), 397-413.
Coluccia, D., Fontana, S., & Solimene, S. (2017). The influence of voluntary disclosure on the volatility of firms from a multi-stakeholder perspective. International Journal of Managerial and Financial Accounting, 9(1), 44-67.
Corry, O. (2010). Defining and theorizing the third sector. In Third sector research (pp. 11-20). Springer, New York, NY.
DiMaggio, P. (1988). Interest and agency in institutional theory. In Lynne G. Zucker (ed.), Institutional Patterns and Organizations: Culture and Environment. Cambridge, MA: Ballinger, 3-22.
DiMaggio, P. (2003). An Ecological Perspective on Non-profit Research. In H. K. Anheier & A. Ben-Ner (Eds.), The Study of the Non-profit Enterprise: Theories and Approaches (pp. 311–320). Boston, MA: Springer US.
DiMaggio, P. J., & Anheier, H. K. (1990). The sociology of non-profit organizations and sectors. Annual Review of Sociology, 16(1), 137-159.
Dimaggio, P., & Powell, W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147-160.
Eschweiler, J., Svensson, S., Mocca, E., Cartwright, A., & Nielsen, L. V. (2019). The Reciprocity Dimension of Solidarity: Insights from Three European Countries. VOLUNTAS: International Journal of Voluntary and Non-profit Organizations, 1-13.
Evers, A., & Laville, J. L. (2004). The third sector in Europe. Cheltenham: Edward Elgar. USA.
Franco, R. C., Sokolowski, S. W., Hairel, E. M., & Salamon, L. M. (2005). The Portuguese non-profit sector in comparative perspective. Universidade Católica Portuguesa and Johns Hopkins University.
Gazley, B., & Brudney, J. L. (2007). The purpose (and perils) of government-non-profit partnership. Non-profit and Voluntary Sector Quarterly, 36(3), 389-415.
Gomes, D. (2007). Accounting change in central government: the institutionalization of double entry bookkeeping at the Portuguese Royal Treasury (1761-1777). Tese de Doutoramento, Universidade do Minho, Braga.
Hanlon, G. (2004). Institutional forms and organizational structures: homology, trust and reputational capital in professional service firms. Organization, 11(2), 186-210.
Hart, K., Laville, J. L., & Cattani, A. (2010). Building the human economy together. The Human Economy: a citizen’s guide. Cambridge: Polity.
Henriksen, L.S, Smith, S.R., & Zimmer, A. (2012). At the eve of convergence? Transformations of social service provision in Denmark, Germany, and the United States. Voluntas: International Journal of Voluntary and Non-profit Organizations, 23(2), 458–501.
Hopper, T., & Bui, B. (2016). Has management accounting research been critical? Management Accounting Research, 31, 10-30.
Hopper, T., & Major, M. (2007). Extending institutional analysis through theoretical triangulation: regulation and activity-based costing in Portuguese telecommunications. European Accounting Review, 16(1), 59-97.
Hug, N., & Jäger, U. P. (2014). Resource-based accountability: A case study on multiple accountability relations in an economic development non-profit. Voluntas: International Journal of Voluntary and Non-profit Organizations, 25(3), 772-796.
ILO (2011). Social Business Plan Competition Handbook. ILO Cataloguing in Publication Data ISBN 978-92-2-124872-9 (print) 978-92-2-124873-6 (web pdf)
Jäger, U. (2014). Managing Social Businesses: Mission, Governance, Strategy and Accountability (2nd Edition). Basingstoke: Palgrave MacMillan.
Järvinen, J. T. (2016). Role of management accounting in applying new institutional logics. A comparative case study in the non-profit sector. Accounting, Auditing & Accountability Journal, 29(5).
Lindsay, C., Osborne, S. P., & Bond, S. U. E. (2014). The ‘new public governance’ and employability services in an era of crisis: Challenges for third sector organizations in Scotland. Public Administration, 92(1), 192-207.
Luyben, T. (2011). National concept for social economy. https://www.eurofound.europa.eu/publications/article/2011/national-concept-for-social-economy, accessed 21.02.2019
Major, M. J. (2017). O positivismo e a pesquisa ‘alternativa’ em Contabilidade. Revista Contabilidade & Finanças, 28(74), 173-178.
Malmi, T. (1999). Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society, 24(8), 649-672.
Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83, 340–363.
Meyer, J.W., & Scott, W.R. (1983). Centralization and the legitimacy problems of local government. In J. W. Meyer & W. R. Scott (Eds), Organizational environments: Ritual and rationality (pp. 199-215). Beverly Hills. Sage
Moll, J., Burns, J., & Major, M. (2006). Institutional theory. In Hoque (Ed.). Methodological Issues in Accounting Research: Theories, Methods and Issues (pp. 183-205). Spiramus Press, London.
Oyadomari, J. C., Cardoso, R. L., Mendonça Neto, O. R., & Lima, M. P. (2008). Fatores que influenciam a adoção de artefatos de controle gerencial nas empresas brasileiras. Um estudo exploratório sob a ótica da teoria institucional. Revista de Contabilidade e Organizações, 2(2), 55-70.
Parker, L. D. (2012). Qualitative management accounting research: Assessing deliverables and relevance. Critical Perspectives on Accounting, 23(1), 54-70.
Potter, B. N. (2005). Accounting as a social and institutional practice: Perspectives to enrich our understanding of accounting change. Abacus, 41(3), 265-289.
Potts, J., & Hartley, J. (2015). How the social economy produces innovation. Review of Social Economy, 73(3), 263-282.
Rossetto, C. R., & Rossetto, A. M. (2005). Teoria institucional e dependência de recursos na adaptação organizacional: uma visão complementar. RAE-eletrônica, 4(1), 1-22.
Salamon, L. M., & Sokolowski, W. (2016). Beyond non-profits: Re conceptualizing the third sector. Voluntas: International Journal of Voluntary and Non-profit Organizations, 27(4), 1546-1561.
Schillaci, C. E., Romano, M., Nicotra, M., & Ottavia, T. (2017). Social entrepreneurs as change catalysts: evidences from case studies. International Journal of Managerial and Financial Accounting, 9(2), 124-139.
Skelcher, C., & Smith, S. R. (2015). Theorizing hybridity: Institutional logics, complex organizations, and actor identities: The case of non-profits. Public administration, 93(2), 433-448.
Suh, T., & Amine, L. S. (2007). Defining and managing reputational capital in global markets. Journal of Marketing Theory and Practice, 15(3), 205-217.
Swanson, R. A. (2005). The process of framing research in organizations. Research in organizations: Foundations and methods of inquiry, 11-26.
Taylor, M., & Warburton, D. (2003). Legitimacy and the Role of UK Third Sector Organizations in the Policy Process. Voluntas: International Journal of Voluntary and Non-profit Organizations, 14(3), 321-338.
ter Bogt, H. J., & Scapens, R. W. (2018). Institutions, Situated Rationality and Agency in Management Accounting: Extending the Burns and Scapens Framework.
Thornton, P. H., & Ocasio, W. (2008). Institutional logics. The Sage handbook of organizational institutionalism, 840, 99-128.
Vaivio, J. (2008). Qualitative management accounting research: rationale, pitfalls and potential. Qualitative Research in Accounting & Management, 5(1), 64-86.
Walker, S. P. (2016). Revisiting the roles of accounting in society. Accounting, Organizations and Society, 49, 41-50.
Westlund, H. (2003). Social economy and employment–the case of Sweden. Review of Social Economy, 61(2), 163-182.
Anheier, H. K., & Seibel, W. (2013). The third sector: Comparative studies of non-profit organizations (Vol. 21). Walter de Gruyter.
Bach-Mortensen, A. M., Lange, B. C., & Montgomery, P. (2018). Barriers and facilitators to implementing evidence-based interventions among third sector organisations: a systematic review. Implementation Science, 13 (1), 103.
Bhimani, A., Lopes, A., & De Aquino, A. C. B. (2016). Measurement costs and control in outsourcing relationships. International Journal of Managerial and Financial Accounting, 8(3/4), 296-318.
Bisman, J. (2010). Postpositivism and Accounting Research: A (Personal) Primer on Critical Realism, Australasian Accounting, Business and Finance Journal, 4(4), 3-25.
Brierley, J. A. (2013). The uses of product costs in decision making in British manufacturing industry. International Journal of Managerial and Financial Accounting, 5(3), 294-309.
Brignall, S., & Modell, S. (2000). An institutional perspective on performance measurement and management in the ‘new public sector’. Management Accounting Research, 11(3), 281-306.
Bromwich, M., & Scapens, R. W. (2016). Management accounting research: 25 years on. Management Accounting Research, 31, 1-9.
Brown, L., & Troutt, E. (2007). Reporting does not equal accountability! The importance of funding characteristics and Process on Accountability. International Journal of Public Administration, 30(2), 209-225.
Bryman, A., & Bell, E. (2015). Business research methods. Oxford University Press, USA.
Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: an institutional framework. Management Accounting Research, 11(1), 3-25.
Chapman, C. S. (2015). Researching accounting in health care: considering the nature of academic contribution. Accounting & Finance, 55(2), 397-413.
Coluccia, D., Fontana, S., & Solimene, S. (2017). The influence of voluntary disclosure on the volatility of firms from a multi-stakeholder perspective. International Journal of Managerial and Financial Accounting, 9(1), 44-67.
Corry, O. (2010). Defining and theorizing the third sector. In Third sector research (pp. 11-20). Springer, New York, NY.
DiMaggio, P. (1988). Interest and agency in institutional theory. In Lynne G. Zucker (ed.), Institutional Patterns and Organizations: Culture and Environment. Cambridge, MA: Ballinger, 3-22.
DiMaggio, P. (2003). An Ecological Perspective on Non-profit Research. In H. K. Anheier & A. Ben-Ner (Eds.), The Study of the Non-profit Enterprise: Theories and Approaches (pp. 311–320). Boston, MA: Springer US.
DiMaggio, P. J., & Anheier, H. K. (1990). The sociology of non-profit organizations and sectors. Annual Review of Sociology, 16(1), 137-159.
Dimaggio, P., & Powell, W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147-160.
Eschweiler, J., Svensson, S., Mocca, E., Cartwright, A., & Nielsen, L. V. (2019). The Reciprocity Dimension of Solidarity: Insights from Three European Countries. VOLUNTAS: International Journal of Voluntary and Non-profit Organizations, 1-13.
Evers, A., & Laville, J. L. (2004). The third sector in Europe. Cheltenham: Edward Elgar. USA.
Franco, R. C., Sokolowski, S. W., Hairel, E. M., & Salamon, L. M. (2005). The Portuguese non-profit sector in comparative perspective. Universidade Católica Portuguesa and Johns Hopkins University.
Gazley, B., & Brudney, J. L. (2007). The purpose (and perils) of government-non-profit partnership. Non-profit and Voluntary Sector Quarterly, 36(3), 389-415.
Gomes, D. (2007). Accounting change in central government: the institutionalization of double entry bookkeeping at the Portuguese Royal Treasury (1761-1777). Tese de Doutoramento, Universidade do Minho, Braga.
Hanlon, G. (2004). Institutional forms and organizational structures: homology, trust and reputational capital in professional service firms. Organization, 11(2), 186-210.
Hart, K., Laville, J. L., & Cattani, A. (2010). Building the human economy together. The Human Economy: a citizen’s guide. Cambridge: Polity.
Henriksen, L.S, Smith, S.R., & Zimmer, A. (2012). At the eve of convergence? Transformations of social service provision in Denmark, Germany, and the United States. Voluntas: International Journal of Voluntary and Non-profit Organizations, 23(2), 458–501.
Hopper, T., & Bui, B. (2016). Has management accounting research been critical? Management Accounting Research, 31, 10-30.
Hopper, T., & Major, M. (2007). Extending institutional analysis through theoretical triangulation: regulation and activity-based costing in Portuguese telecommunications. European Accounting Review, 16(1), 59-97.
Hug, N., & Jäger, U. P. (2014). Resource-based accountability: A case study on multiple accountability relations in an economic development non-profit. Voluntas: International Journal of Voluntary and Non-profit Organizations, 25(3), 772-796.
ILO (2011). Social Business Plan Competition Handbook. ILO Cataloguing in Publication Data ISBN 978-92-2-124872-9 (print) 978-92-2-124873-6 (web pdf)
Jäger, U. (2014). Managing Social Businesses: Mission, Governance, Strategy and Accountability (2nd Edition). Basingstoke: Palgrave MacMillan.
Järvinen, J. T. (2016). Role of management accounting in applying new institutional logics. A comparative case study in the non-profit sector. Accounting, Auditing & Accountability Journal, 29(5).
Lindsay, C., Osborne, S. P., & Bond, S. U. E. (2014). The ‘new public governance’ and employability services in an era of crisis: Challenges for third sector organizations in Scotland. Public Administration, 92(1), 192-207.
Luyben, T. (2011). National concept for social economy. https://www.eurofound.europa.eu/publications/article/2011/national-concept-for-social-economy, accessed 21.02.2019
Major, M. J. (2017). O positivismo e a pesquisa ‘alternativa’ em Contabilidade. Revista Contabilidade & Finanças, 28(74), 173-178.
Malmi, T. (1999). Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society, 24(8), 649-672.
Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83, 340–363.
Meyer, J.W., & Scott, W.R. (1983). Centralization and the legitimacy problems of local government. In J. W. Meyer & W. R. Scott (Eds), Organizational environments: Ritual and rationality (pp. 199-215). Beverly Hills. Sage
Moll, J., Burns, J., & Major, M. (2006). Institutional theory. In Hoque (Ed.). Methodological Issues in Accounting Research: Theories, Methods and Issues (pp. 183-205). Spiramus Press, London.
Oyadomari, J. C., Cardoso, R. L., Mendonça Neto, O. R., & Lima, M. P. (2008). Fatores que influenciam a adoção de artefatos de controle gerencial nas empresas brasileiras. Um estudo exploratório sob a ótica da teoria institucional. Revista de Contabilidade e Organizações, 2(2), 55-70.
Parker, L. D. (2012). Qualitative management accounting research: Assessing deliverables and relevance. Critical Perspectives on Accounting, 23(1), 54-70.
Potter, B. N. (2005). Accounting as a social and institutional practice: Perspectives to enrich our understanding of accounting change. Abacus, 41(3), 265-289.
Potts, J., & Hartley, J. (2015). How the social economy produces innovation. Review of Social Economy, 73(3), 263-282.
Rossetto, C. R., & Rossetto, A. M. (2005). Teoria institucional e dependência de recursos na adaptação organizacional: uma visão complementar. RAE-eletrônica, 4(1), 1-22.
Salamon, L. M., & Sokolowski, W. (2016). Beyond non-profits: Re conceptualizing the third sector. Voluntas: International Journal of Voluntary and Non-profit Organizations, 27(4), 1546-1561.
Schillaci, C. E., Romano, M., Nicotra, M., & Ottavia, T. (2017). Social entrepreneurs as change catalysts: evidences from case studies. International Journal of Managerial and Financial Accounting, 9(2), 124-139.
Skelcher, C., & Smith, S. R. (2015). Theorizing hybridity: Institutional logics, complex organizations, and actor identities: The case of non-profits. Public administration, 93(2), 433-448.
Suh, T., & Amine, L. S. (2007). Defining and managing reputational capital in global markets. Journal of Marketing Theory and Practice, 15(3), 205-217.
Swanson, R. A. (2005). The process of framing research in organizations. Research in organizations: Foundations and methods of inquiry, 11-26.
Taylor, M., & Warburton, D. (2003). Legitimacy and the Role of UK Third Sector Organizations in the Policy Process. Voluntas: International Journal of Voluntary and Non-profit Organizations, 14(3), 321-338.
ter Bogt, H. J., & Scapens, R. W. (2018). Institutions, Situated Rationality and Agency in Management Accounting: Extending the Burns and Scapens Framework.
Thornton, P. H., & Ocasio, W. (2008). Institutional logics. The Sage handbook of organizational institutionalism, 840, 99-128.
Vaivio, J. (2008). Qualitative management accounting research: rationale, pitfalls and potential. Qualitative Research in Accounting & Management, 5(1), 64-86.
Walker, S. P. (2016). Revisiting the roles of accounting in society. Accounting, Organizations and Society, 49, 41-50.
Westlund, H. (2003). Social economy and employment–the case of Sweden. Review of Social Economy, 61(2), 163-182.