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Boundary subjects and boundary objects in accounting fact construction and communication

Author

Listed:
  • Teemu Laine
  • Tuomas Korhonen
  • Petri Suomala
  • Asta Rantamaa

Abstract

Purpose - This paper aims to elaborate the concepts of boundary subjects and boundary objects in constructing and communicating relevant accounting facts for managing product development (PD). Boundary subjects as reflective actors benefit effective accounting enactment, by building a shared understanding about different actors’ roles and information needs, and by helping to respond to these needs with new boundary objects. Design/methodology/approach - The paper uses a longitudinal interventionist case study of a machinery manufacturer. The focus of this case study was the production ramp-up phase at the end of a PD program. Different actors’ needs were first collected and elaborated by interventionist researchers (boundary subjects). Then accounting prototypes (boundary objects) provided new means of communication. Findings - The findings show that dealing with boundaries is crucial in accounting development. The role of boundary subjects was fundamental in the process of choosing, constructing, elaborating and communicating accounting facts. During this process, accounting prototypes integrated new accounting facts, the boundary subjects mitigated the boundaries and the boundary objects focused and restricted communication about accounting facts. Research limitations/implications - The paper tests the pragmatic constructivism approach by examining accounting enactment under uncertainty and ambiguity. The study refines pragmatic constructivism in terms of boundaries, boundary subjects as actors and boundary objects. Practical implications - The intentional use of boundary subjects and objects as communication platform could push a more active inclusion of business controllers as active business partners. Originality/value - The paper contributes to the literature on accounting development by highlighting the use of boundary subjects and boundary objects as fundamental mechanisms in constructing and communicating accounting facts.

Suggested Citation

  • Teemu Laine & Tuomas Korhonen & Petri Suomala & Asta Rantamaa, 2016. "Boundary subjects and boundary objects in accounting fact construction and communication," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 13(3), pages 303-329, August.
    • Handle: RePEc:eme:qrampp:v:13:y:2016:i:3:p:303-329
    DOI: 10.1108/QRAM-09-2015-0085
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Ricardo Azambuja & Gazi Islam, 2019. "Working at the boundaries: Middle managerial work as a source of emancipation and alienation," Post-Print halshs-01959107, HAL.
    2. Kati Stormi & Anni Lindholm & Teemu Laine & Tuomas Korhonen, 2020. "RFM customer analysis for product-oriented services and service business development: an interventionist case study of two machinery manufacturers," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(3), pages 623-653, September.
    3. Ricardo Azambuja & Gazi Islam, 2019. "Working at the boundaries: Middle managerial work as a source of emancipation and alienation," Grenoble Ecole de Management (Post-Print) halshs-01959107, HAL.
    4. Oleh Pasko, 2017. "Impact of Calculative Practices on Innovation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 66-74, December.
    5. Bo Karlsson & Monika Kurkkio & Anders Hersinger, 2019. "The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 813-838, September.
    6. Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen, 2023. "Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 787-816, September.
    7. Maran, Laura & Bigoni, Michele & Morrison, Leanne, 2023. "Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).

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