Switching on and off the management accounting system in a public higher education institution

Abstract

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This article adopts the ter Bogt and Scapens (Citation2019) framework to enlighten the change-stability processes of a management accounting system at a public Portuguese university. This theoretical lens interprets the role of influential users, and other stakeholders, in the implementation and continuity of the processes that provide information for their decision-making aiming to create public value. Results highlight the importance of trustable powerful actors that not only have the power but also the knowledge and the capacity to influence all other stakeholders. These powerful actors have more influence than institutional and legal powers. The article further reveals that institutions have limited capacity to enforce legally imposed rationalities. These findings might be useful for academics, when researching on influential elements in change processes; for legislators, when designing informative obligations for public institutions; and for the institutions themselves in producing useful information to make better decisions.