Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines

Dai Huu Nguyen, Martin R.W. Hiebl and Martin Quinn

Qualitative Research in Accounting & Management, 2023, vol. 20, issue 4, 543-568

Abstract: Purpose - This study aims to examine interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster. Design/methodology/approach - This study uses a theoretical framework based on routine clusters, including routine complementarities. The authors use an in-depth case study to explore interactions of a management accounting routine integrating into a routine cluster. Findings - The findings show that complementarity between an existing and a new management accounting routine facilitates integration of the new routine into a routine cluster. They also suggest that when an ostensive understanding of a routine exists, the integration of the new management accounting routine is stronger, as the new and existing routines in the routine cluster are more closely intertwined. Originality/value - To the best of the authors’ knowledge, this paper is among the first to explore the role of intertwinedness of a new management accounting routine and existing organizational routines in integrating a new management accounting routine into a routine cluster. The findings imply that future management accounting research may need to distinguish between different forms of complementarity.

Keywords: Interrelated routines; Multiple routines; Management accounting routines; Routine cluster; Complementarities (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-03-2022-0049

DOI: 10.1108/QRAM-03-2022-0049

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