La letteratura ha variamente studiato perché e in che modo il cambiamento nei sistemi contabili e di programmazione e controllo evolva in momenti e in contesti differenti. Questo articolo intende contribuire a una migliore comprensione delle dinamiche organizzative che influenzano i diversi risultati del cambiamento, anche a fronte di pressioni esterne simili. A questi fini, si prendono in considerazione alcuni casi di Comuni Italiani e Canadesi, analizzati attraverso le lenti concettuali dell’archetype theory. I risultati mostrano come il cambiamento radicale nei sistemi contabili e di programmazione e controllo sia segnalato dal passaggio a un livello di soddisfazione maggiore nei confronti del nuovo archetipo, commitment di tipo riformatore o competitivo, alte competenze tecniche, potere disperso e leadership di trasformazione. Alcune variabili personali e contingenti emergenti dai casi sono, infine, discusse.
Why and how accounting evolves through time and within specific organizational settings has been addressed by an important body of literature. This paper contributes to get a better understanding of the role of intra-organizational dynamics in affecting different outcomes of change, even under similar external pressures. To these aims, it investigates accounting change in Italian and Canadian Municipalities through the conceptual lenses of archetype theory. Results show that radical accounting change is signaled by the shift to a higher level of satisfaction with the new archetype, reforma-tive or competitive commitment, high technical capabilities, dispersed power and transformational leadership. Some emerging personal and contingent variables are finally discussed.
Why and how accounting evolves through time and within specific organizational settings has been addressed by an important body of literature. This paper contributes to get a better understanding of the role of intra-organizational dynamics in affecting different outcomes of change, even under similar external pressures. To these aims, it investigates accounting change in Italian and Canadian Municipalities through the conceptual lenses of archetype theory. Results show that radical accounting change is signaled by the shift to a higher level of satisfaction with the new archetype, reforma-tive or competitive commitment, high technical capabilities, dispersed power and transformational leadership. Some emerging personal and contingent variables are finally discussed.
