Being a management accountant in a shared services centre

Lauri Lepistö, Justyna Dobroszek, Sinikka Moilanen and Ewelina Zarzycka

Journal of Accounting & Organizational Change, 2018, vol. 14, issue 4, 492-512

Abstract: Purpose - The purpose of this paper is to improve understanding of the work of management accountants in the context of a shared services centre. Design/methodology/approach - A single case study method is used and data are collected via semi-structured interviews and internal documents. The empirical materials are analysed from the theoretical perspective of dirty work, incorporating aspects from practice theory. Findings - Findings suggest that management accountants working in a shared services centre develop their occupational esteem by refocusing and reframing strategies. Through these strategies, management accountants can decrease the perceived “dirtiness” associated with their work. Originality/value - The study sheds light on the under-researched topic of management accountants’ work within a shared services centre. Moreover, it offers the metaphor of liminal work to characterise how management accountants develop their occupational esteem in circumstances where gaining efficiency is the main objective.

Keywords: Management accounting; Case study; Management accountants; Dirty work; Shared services (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-03-2017-0022

DOI: 10.1108/JAOC-03-2017-0022

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