A1 Vertaisarvioitu alkuperäisartikkeli tieteellisessä lehdessä
Being a management accountant in a shared services centre
Tekijät: Lauri Lepistö, Justyna Dobroszek, Sinikka Moilanen, Ewelina Zarzycka
Kustantaja: Emerald
Julkaisuvuosi: 2018
Journal: Journal of Accounting and Organizational Change
Tietokannassa oleva lehden nimi: JOURNAL OF ACCOUNTING AND ORGANIZATIONAL CHANGE
Lehden akronyymi: J ACCOUNT ORGAN CHAN
Vuosikerta: 14
Numero: 4
Aloitussivu: 492
Lopetussivu: 512
Sivujen määrä: 21
ISSN: 1832-5912
eISSN: 1839-5473
DOI: https://doi.org/10.1108/JAOC-03-2017-0022
Verkko-osoite: https://doi.org/10.1108/JAOC-03-2017-0022
Rinnakkaistallenteen osoite: 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.
Ladattava julkaisu This is an electronic reprint of the original article. |  |
