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Being a management accountant in a shared services centre

Lauri Lepistö (Turku School of Economics, Pori Unit, University of Turku, Pori, Finland)
Justyna Dobroszek (Department of Accounting, Faculty of Management, University of Lodz, Lodz, Poland)
Sinikka Moilanen (Department of Accounting, Oulu Business School, University of Oulu, Oulu, Finland)
Ewelina Zarzycka (Department of Accounting, Faculty of Management, University of Lodz, Lodz, Poland)

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 15 November 2018

Issue publication date: 20 November 2018

1077

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.

Keywords

Acknowledgements

The authors wish to thank the editor and anonymous reviewers for constructive comments. Previous versions of this paper have been presented at the departmental research seminars of Tampere University of Technology, University of Jyväskylä as well as the 14th Annual Conference for Management Accounting Research (ACMAR) in Vallendar. The useful comments received from the audience at these events are gratefully acknowledged. The paper has also benefited from comments from Thomas Günther. The corresponding author acknowledges financial support from the Foundation for Economic Education.

Citation

Lepistö, L., Dobroszek, J., Moilanen, S. and Zarzycka, E. (2018), "Being a management accountant in a shared services centre", Journal of Accounting & Organizational Change, Vol. 14 No. 4, pp. 492-512. https://doi.org/10.1108/JAOC-03-2017-0022

Publisher

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Emerald Publishing Limited

Copyright © 2018, Emerald Publishing Limited

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