The role of non-human actors in the acceptance of management accounting: the case of a Moroccan public establishment

Abstract

Like private companies, public service establishments are seeking to improve their performance by adopting management control tools. However, their acceptance in this context raises specific challenges. Unlike the private sector, where profitability is often the main driver for the acceptance of such tools, the public sector has to deal with more complex organizational dynamics involving many actors. This article examines the reasons underlying the acceptance of a management control tool, in particular a management accounting system, in the Moroccan public sector. The research is based on a qualitative case study carried out in a Moroccan public establishment that recently introduced a management accounting system, using the Actor-Network Theory (ANT), also known as the translation theory, developed by Callon and Latour in the 1980s. Traditionally mobilized to analyze the innovation diffusion process, this approach is used in our research to study the pre-adoption, or ex-ante, phase of innovation introduction. The results of this study highlight the complex dynamics of management accounting acceptance in the Moroccan public sector, showing how non-human actors play a crucial role in the pre-adoption phase of management control instruments. Our research reveals the decisive influence of the tax variable, as a non-human actor, on the acceptance of the management accounting system. This link between taxation and management accounting is a significant contribution, particularly due to the lack of studies on legal and fiscal variables in management control. These results underscore the importance of considering both non-human and human actors equally in the translation process (generalized symmetry).