Quality management adoption and management accounting change in a sub-Saharan African firm

Belaynesh Teklay, Belete Jember Bobe

Research output: Journal PublicationArticlepeer-review


Purpose: In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors’ aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices. Design/methodology/approach: The authors applied the extended Burns and Scapens framework and employed a case study research approach. The authors collected empirical data through semi-structured interviews and secondary sources and used direct content analysis to analyse the data. Findings: The authors’ findings suggest that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support effective QMP implementation. Practical implications: This study emphasises the importance of aligning institutional logics to fully realise the benefits of new strategies and identifies technical competencies, access to information and communication technology, and clarity about the role of management accounting in modernising management practices as critical success factors. Originality/value: This study is original in that it provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits.

Original languageEnglish
JournalAccounting, Auditing and Accountability Journal
Publication statusAccepted/In press - 2023
Externally publishedYes


  • Ethiopia
  • Extended Burns and Scapens framework
  • Institutional logics perspective
  • Institutional theory
  • Management accounting
  • Quality management practice
  • Sub-Saharan Africa

ASJC Scopus subject areas

  • Accounting
  • Economics, Econometrics and Finance (miscellaneous)


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