Making sense of cost-consciousness in social work

Per Nikolaj Bukh, Karina Skovvang Christensen and Anne Kirstine Svanholt

Qualitative Research in Accounting & Management, 2020, vol. 18, issue 1, 102-126

Abstract: Purpose - This paper aims to explore how the introduction of new accounting information influences the understandings of cost-consciousness. Furthermore, the paper explores how managers use accounting information to shape organizational members’ understanding of changes, and how focusing on cost-consciousness influence professional culture within social services. Design/methodology/approach - The paper is based on a case study, drawing on sensemaking as a theoretical lens. Top management, middle management and staff specialists at a medium-sized Danish municipality are interviewed. Findings - The paper demonstrates how accounting metaphors can be effective in linking cost information and cost-consciousness to operational decisions in daily work practices. Further, the study elucidates how professionalism may be strengthened based on the use of accounting information. Research limitations/implications - The study is context specific, and the role of accounting in professional work varies on the basis of the specific techniques involved. Practical implications - The paper shows how managers influence how professionals interpret and use accounting information. It shows how cost-consciousness can be integrated with social work practices to improve service quality. Originality/value - The paper contributes to the literature on how accounting information influences social work. To date, only a few papers have focused on how cost-consciousness can be understood in practice and how it influences professional culture. Further, the study expands the limited accounting metaphor research.

Keywords: Budgeting; Sensemaking; Management accounting; Metaphors; Public sector; Social services; Cost-consciousness (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-10-2019-0105

DOI: 10.1108/QRAM-10-2019-0105

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