University of Oulu

Lauri Lepistö, Justyna Dobroszek, Sinikka Moilanen, Ewelina Zarzycka, (2018) "Being a management accountant in a shared services centre", Journal of Accounting & Organizational Change, Vol. 14 Issue: 4, pp. 492-512,

Being a management accountant in a shared services centre

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Author: Lepistö, Lauri1; Dobroszek, Justyna2; Moilanen, Sinikka3;
Organizations: 1Turku School of Economics, Pori Unit, University of Turku
2Department of Accounting, Faculty of Management, University of Lodz
3Department of Accounting, Oulu Business School, University of Oulu
Format: article
Version: accepted version
Access: open
Online Access: PDF Full Text (PDF, 0.4 MB)
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Language: English
Published: Emerald, 2018
Publish Date: 2018-11-22


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.

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Series: Journal of accounting & organisational change
ISSN: 1832-5912
ISSN-E: 1839-5473
ISSN-L: 1832-5912
Volume: 14
Issue: 4
Pages: 492 - 512
DOI: 10.1108/JAOC-03-2017-0022
Type of Publication: A1 Journal article – refereed
Field of Science: 512 Business and management
Funding: The corresponding author acknowledges financial support from the Foundation for Economic Education.
Copyright information: © Emerald Publishing Limited 2018. Published by Emerald Publishing Limited. Licensed re-use rights only. Published in this repository with the kind permission of the publisher.