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Accounting ambiguity and structural change

Author

Listed:
  • Hans Englund
  • Jonas Gerdin
  • Gun Abrahamsson

Abstract

Purpose - The purpose of this paper is to present an emergent model showing the change potential inherent in the mirroring of time‐space bound metrics and numbers in management accounting (MA) and other cognitive frames. Design/methodology/approach - An observation‐based qualitative field study of a change project in a large manufacturing company is used as the basis for the analysis. Findings - The empirical study shows that as actors recurrently mirror time‐space bound metrics/numbers in MA and other cognitive frames, three forms of ambiguity may occur. Definitional ambiguities occur as actors' extant MA frame cannot fully account for the metric as such, while representational ambiguities occur as actors perceive uncertainties as to what a particular number stands for “in reality”. Operational ambiguities, finally, occur as actors perceive uncertainties as to how time‐space bound numbers can be “causally” explained. In the emergent model, the paper shows how these different forms of ambiguity constitute important sources of critical and collective reflection of, and subsequent change in, both metrics and MA and other cognitive frames. Originality/value - Through identifying and elaborating on the change potential inherent in the interplay between cognitive frames and time‐space bound metrics and numbers, the study adds a partial, yet previously largely unexplored answer to the paradox of embedded agency in a MA context (i.e. how actors may change existing cognitive (MA) frames when their interpretations and actions are largely constrained and shaped by these very frames). Also, the study shows that it may not necessarily be the content of MA informationper sethat triggers critical reflection and structural MA change, but also the perceived ambiguities that such information use may engender.

Suggested Citation

  • Hans Englund & Jonas Gerdin & Gun Abrahamsson, 2013. "Accounting ambiguity and structural change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(3), pages 423-448, March.
  • Handle: RePEc:eme:aaajpp:v:26:y:2013:i:3:p:423-448
    DOI: 10.1108/09513571311311883
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    Citations

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    Cited by:

    1. Aziza Laguecir & Anja Kern & Cécile Kharoubi, 2020. "Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing," Post-Print hal-03134361, HAL.
    2. Lino Cinquini & Cristina Campanale & Flavio Del Bianco & Chiara Oppi, 2021. "Un modello di performance management per mitigare il problema dell?ambiguit? nell?organizzazione della prevenzione collettiva: il caso della Regione Friuli-Venezia Giulia," MECOSAN, FrancoAngeli Editore, vol. 0(117), pages 77-109.
    3. Goretzki, Lukas & Reuter, Marek & Sandberg, Joanna & Thulin, Gabriella, 2022. "Making sense of employee satisfaction measurement – A technological frames of reference perspective," The British Accounting Review, Elsevier, vol. 54(1).
    4. Marika Arena & Kim Klarskov Jeppesen, 2016. "Practice Variation in Public Sector Internal Auditing: An Institutional Analysis," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 319-345, June.
    5. Warren, Liz & Jack, Lisa, 2018. "The capital budgeting process and the energy trilemma - A strategic conduct analysis," The British Accounting Review, Elsevier, vol. 50(5), pages 481-496.
    6. Vikash Kumar Sinha & Marika Arena, 2020. "Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector," Journal of Business Ethics, Springer, vol. 162(1), pages 81-102, February.
    7. Martínez Franco, Carmen & Feeney, Orla & Quinn, Martin & Hiebl, Martin R.W., 2017. "Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 55-62.
    8. Gerdin, Jonas & Johansson, Tobias & Wennblom, Gabriella, 2019. "The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective," Accounting, Organizations and Society, Elsevier, vol. 79(C).
    9. Daff, Lyn & Parker, Lee D., 2021. "A conceptual model of accountants' communication inside not-for-profit organisations," The British Accounting Review, Elsevier, vol. 53(3).
    10. Englund, Hans & Gerdin, Jonas & Burns, John, 2020. "A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 73(C).

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