Being a management accountant in a shared services centre

: Lauri Lepistö, Justyna Dobroszek, Sinikka Moilanen, Ewelina Zarzycka

Publisher: Emerald

: 2018

Journal of Accounting and Organizational Change

: JOURNAL OF ACCOUNTING AND ORGANIZATIONAL CHANGE

: J ACCOUNT ORGAN CHAN

: 14

: 4

: 492

: 512

: 21

: 1832-5912

: 1839-5473

DOI: https://doi.org/10.1108/JAOC-03-2017-0022

: https://doi.org/10.1108/JAOC-03-2017-0022

: https://research.utu.fi/converis/portal/detail/Publication/37372521

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.

Dirty work, Management accountants, Shared services

Being a management accountant in a shared services centre.pdf