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Professional accounting media: accountants handing over control to the system

Author

Listed:
  • Gudrun Baldvinsdottir
  • John Burns
  • Hanne Nørreklit
  • Robert Scapens

Abstract

Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices. Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software portrayed in these adverts, as well as to explore the relationship between management accountants and their control systems. Findings - It is concluded that the software adverts project an image of management accountants who are effectively handing over control to their systems, and who are encouraged to place substantial trust in the software. The paper relates these changes to trends in contemporary social practices, and reflects in the light of recent events in the financial markets and global economy more generally. Originality/value - This paper contributes by adding more insight to the diffusion of the images of the accountant as a more action oriented and hedonistic person (while the software system “does the work”), as well as considering the broader implications of such diffusion in the context of the recent financial crisis.

Suggested Citation

  • Gudrun Baldvinsdottir & John Burns & Hanne Nørreklit & Robert Scapens, 2010. "Professional accounting media: accountants handing over control to the system," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 395-414, August.
    • Handle: RePEc:eme:qrampp:v:7:y:2010:i:3:p:395-414
    DOI: 10.1108/11766091011072819
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    References listed on IDEAS

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    1. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    2. Gudrun Baldvinsdottir & John Burns & Hanne Nørreklit & Robert W. Scapens, 2009. "The image of accountants: from bean counters to extreme accountants," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 858-882, July.
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    Citations

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    Cited by:

    1. Goretzki, Lukas & Messner, Martin, 2019. "Backstage and frontstage interactions in management accountants' identity work," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 1-20.
    2. 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.
    3. Grant Samkin, 2010. "Accounting in the media," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 237-248, August.

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