Purpose

This paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a developed model of Habermasian colonization provides a framing for both the ways in which accounting is implicated in organizational change and the effect of accounting disturbances on organizational micro-practices.

Design/methodology/approach

Qualitative field studies at three secondary schools were used to gather empirical detail in the form of interview data and documentary evidence. A total of 24 semi-structured interviews were conducted with teachers and bursars.

Findings

Accounting disturbances that were constitutive-transactional in nature had the greatest influence on organizational micro-practices. Behavioural responses to accounting disturbances can be organizationally ambiguous, subtle and subject to change over time.

Research limitations/implications

More field studies are needed, and there is scope to develop a longitudinal perspective to better understand the impact of accounting disturbances over time.

Originality/value

By framing the processes of accounting change using a developed model of Habermasian colonization, contributions are provided by illuminating aspects of both the processes of accounting colonization and the impact of accounting on organizational micro-practices. The findings also add to prior appreciations of reciprocal colonization, creative transformation of accounting disturbances and how accounting can be enabling.

中文翻译：

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会计干扰对英格兰学校部门组织微观实践的影响

目的

本文考虑了会计干扰对英国三所中学组织微观实践的性质和影响。哈伯马斯殖民化发展模型的密切应用为会计牵涉组织变革的方式以及会计干扰对组织微观实践的影响提供了框架。

设计/方法/方法

通过对三所中学的定性实地研究，以访谈数据和文献证据的形式收集了经验细节。总共对教师和法人进行了24次半结构式访谈。

发现

本质上是构成交易的会计干扰对组织微观实践的影响最大。对会计干扰的行为反应在组织上可能是模棱两可的，微妙的，并且会随时间而变化。

研究局限/意义

需要进行更多的现场研究，并且有机会发展纵向观点，以便更好地了解会计干扰随时间的影响。

创意/价值

通过使用哈伯马斯殖民化的发展模型对会计变更过程进行框架化，可以通过阐明会计殖民化过程的各个方面以及会计对组织微观实践的影响来提供贡献。这些发现还增加了先前对等殖民的认识，对会计干扰的创造性转变以及如何使会计成为可能。