Critique on the Seven Logics through a Case Study in Analysing Management Accounting Change: A Case Study in a Developing Country

Principal Investigator


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Project Details

Type of project: KFU Raed Track

Start date: 01/05/2021

End date: 30/04/2022


The notion of the institutional logics has been developed in the Western countries. Since then, it has been largely used for studying management accounting change and management accounting practices in the Western developed countries. Scholars used the institutional logics perspective in different fields and disciplines. The studies investigated the application of the institutional logics in the implementation of management accounting practices and how the seven logics are interpreted at macro and meso levels of analysis. Also, how multiple logics emerge with the management accounting practices and the influence that the different institutional logics have one on the other, have been researched. However, scholars investigated how the balanced scorecard, as one of the tools used for management accounting change, has been implemented in a company in the Middle East. They presumed that the specific culture of the Middle East in possible to have influence on the way that the institutional logics are interpreted, though not explored.


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Last updated on 2021-13-10 at 10:25