This paper attempts to identify the reasons behind the adoption of the accounting information tools which has been implemented in Portuguese third sector organizations. The research was designed to face new institutional theory with rational choice theory. | Reasons behind accounting information tools adopted by Portuguese third sector organizations Accounting 6 2020 345 356 Contents lists available at GrowingScience Accounting homepage ac Reasons behind accounting information tools adopted by Portuguese third sector organizations Eurico Bastoa Amélia Ferreira da Silvab and Anabela Silvac aPortoAccounting and Business School Porto Polytechnic Portugal - Centre for Organizational and Social Studies Porto Polytechnic Portugal cUniversity of Minho Portuga CHRONICLE ABSTRACT Article history This paper attempts to identify the reasons behind the adoption of the accounting information tools Received November 29 2019 which has been implemented in Portuguese third sector organizations. The research was designed to Received in revised format face new institutional theory with rational choice theory. Data was collected from third sector December 26 2019 organizations operating in Portugal. The questionnaire applied was based on earlier literature. Results Accepted January 26 2020 Available online support the theoretical perspective of institutionalism. Indeed third sector organizations operating in January 26 2020 Portugal use essentially traditional accounting tools like financial accounting statements cost Keywords accounting and budgeting and there are clear evidences of coercive isomorphic behaviours. Future Third Sector research should consider a qualitative approach to deeply understand how and why these organizations Accounting Tools use accounting tools. New Institutionalism Rational Choice 2020 by the authors licensee Growing Science Canada 1. Introduction The term social economy has been used by European Union since 1989. The discussion about the similarity or the differences between concepts like social economy third sector and non-profit sector is still opened in the international debate Westlund 2003 with some scholars arguing that the third sector is by nature unsuited to .
