This paper examines how organizational actors use Management Accounting Systems (MAS) in a public social housing organization in a context marked by institutional pressures for both social and financial accountability. More specifically, we use practice theory to examine the articulation of practical intelligibility, i.e. how actors make sense of competing institutional pressures in their day-to-day practices while being informed by less financially loaded MAS. Our findings underline that, despite increased institutional pressures on social aspects, actors’ compromises reveal the predominance of financial concerns. We show that this might be due to, not only the current institutional pressures or the MAS, but also to the hysteresis of a structuring element of practice: the financially oriented teleo-affective structures imposed by previous NPM reforms. This study also describes the role of ABC/M and practice boundaries in the articulation of practical intelligibility for conflicting institutional pressures and in the way actors compromise.

本文研究了在社会和财务问责制受到制度压力的情况下，组织参与者如何在公共社会住房组织中使用管理会计系统（MAS）。更具体地说，我们使用实践理论来检验实践清晰度的表达，即参与者如何在日常实践中理解竞争中的机构压力，同时又能从财务负担较小的金融服务管理局那里获悉。我们的发现强调，尽管机构在社会方面的压力增加，但行为者的妥协显示出财务方面的问题仍占主导地位。我们表明，这可能不仅是由于当前的机构压力或MAS，而且还归因于实践的结构要素的滞后：以前的NPM改革所施加的财务导向的远程情感结构。这项研究还描述了ABC / M和实践界限在阐明可理解的机构压力和行为者妥协方式方面的作用。