Being a management accountant in a shared services centre

Lauri Lepistö · Justyna Dobroszek · Sinikka Moilanen · Ewelina Zarzycka

12 citations0/0 files storedJournal of Accounting & Organizational Change

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Accounting and Organizational Management Accounting and Financial Management Management and Organizational Studies

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.

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1999"How Can You Do It?": Dirty Work and the Challenge of Constructing a Positive Identity 1990Researching management accounting practice: The role of case study methods 2006Management accounting as practice 2007Normalizing Dirty Work: Managerial Tactics For Countering Occupational Taint 2014Digitisation, ‘Big Data’ and the transformation of accounting information 2006Identity Dynamics in Occupational Dirty Work: Integrating Social Identity and System Justification Perspectives 2003Consulting as a Liminal Space 2014Domain theory and method theory in management accounting research

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