Shifting NPM agendas and management accountants' occupational identities

Janne Järvinen

Accounting, Auditing & Accountability Journal, 2009, vol. 22, issue 8, 1187-1210

Abstract: Purpose - The purpose of this paper is to illustrate how the occupational identity of management accountants working in the public sector is influenced by a change in management accounting and control systems as well as the underlying management agenda. Design/methodology/approach - From interviews with management accountants and their associates in five public hospitals, the paper illustrates how a change in new public management (NPM)‐related managerial agendas interacts with how the management accountants perceive their professional roles. Findings - It is argued that the focus of the NPM agenda in Finnish public health care has shifted from a “down grid agenda”, emphasising private sector accounting and control methods, to a “down group agenda” that emphasises accountability, visibility and comparability. This change in agendas has materialised in the implementation of the diagnosis‐related groups (DRG) system, and the resultant abandoning of activity‐based costing (ABC) systems. Health care management accountants who rely on private sector ideals for constructing their occupational identity may resist the implementation of DRG if they interpret it as a shift in managerial discourse. Originality/value - The paper links two different and sometimes contradictory agendas within the NPM framework with the occupational identity of management accountants. The observed reaction to the shifting agendas has implications for understanding why some accounting systems carry more appeal than others.

Keywords: Public sector organizations; General management; Work measurement; Accountants (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:22:y:2009:i:8:p:1187-1210

DOI: 10.1108/09513570910999283

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