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, https://doi.org/10.1108/JAOC-03-2017-0022
Being a management accountant in a shared services centre
|Author:||Lepistö, Lauri1; Dobroszek, Justyna2; Moilanen, Sinikka3;|
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
|Online Access:||PDF Full Text (PDF, 0.4 MB)|
|Persistent link:|| http://urn.fi/urn:nbn:fi-fe2018112248814
|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.
Journal of accounting & organisational change
|Pages:||492 - 512|
|Type of Publication:||
A1 Journal article – refereed
|Field of Science:||
512 Business and management
The corresponding author acknowledges financial support from the Foundation for Economic Education.
© 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.