Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company

Bo Karlsson (), Anders Hersinger and Monika Kurkkio
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Bo Karlsson: Luleå University of Technology
Anders Hersinger: Luleå University of Technology
Monika Kurkkio: Luleå University of Technology

Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 2019, vol. 30, issue 2, No 4, 185-211

Abstract: Abstract This paper addresses the question of how it is possible, despite the persuasive characteristics of the business partner role, to explain the prevalence of hybrid accountants in management accounting practice. This research question is addressed from an institutional theory vantage point, suggesting that institutional drivers exist in every organization that shape the role of the practicing actors. The empirical evidence presented is drawn from a case study of a mining company pursuing a change program to transform its management accountants into business partners. The results illustrate how the hybrid accountant role is formed through an interplay among regulative, normative, and cognitive institutional drivers that influence the role of the management accountants in opposing directions. Because of the tension between facilitating and impeding institutional drivers, the change program toward business partnering results in a hybrid accountant role which is characterized by a combination of traditional and business partner traits. Hence, the conclusions suggest that the prevalence of hybrid accountants in management accounting practice can be explained by tensions between opposing institutional drivers that contribute to a compound role.

Keywords: Hybrid accountant; Business partner; Management accountant; Role; Institutional drivers; Case study (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (3)

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DOI: 10.1007/s00187-019-00280-1

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