A1 Refereed original research article in a scientific journal
Being a management accountant in a shared services centre
Authors: Lauri Lepistö, Justyna Dobroszek, Sinikka Moilanen, Ewelina Zarzycka
Publisher: Emerald
Publication year: 2018
Journal: Journal of Accounting and Organizational Change
Journal name in source: JOURNAL OF ACCOUNTING AND ORGANIZATIONAL CHANGE
Journal acronym: J ACCOUNT ORGAN CHAN
Volume: 14
Issue: 4
First page : 492
Last page: 512
Number of pages: 21
ISSN: 1832-5912
eISSN: 1839-5473
DOI: https://doi.org/10.1108/JAOC-03-2017-0022(external)
Web address : https://doi.org/10.1108/JAOC-03-2017-0022(external)
Self-archived copy’s web address: https://research.utu.fi/converis/portal/detail/Publication/37372521(external)
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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