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Being a management accountant in a shared services centre

Author

Listed:
  • Lauri Lepistö
  • Justyna Dobroszek
  • Sinikka Moilanen
  • Ewelina Zarzycka

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.

Suggested Citation

  • Lauri Lepistö & Justyna Dobroszek & Sinikka Moilanen & Ewelina Zarzycka, 2018. "Being a management accountant in a shared services centre," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 14(4), pages 492-512, November.
    • Handle: RePEc:eme:jaocpp:jaoc-03-2017-0022
    DOI: 10.1108/JAOC-03-2017-0022
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    Cited by:

    1. Steens, Bert & Bots, Jan & Derks, Koen, 2024. "Developing digital competencies of controllers: Evidence from the Netherlands," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).

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