Boundary subjects and boundary objects in accounting fact construction and communication
Qualitative Research in Accounting & Management
ISSN: 1176-6093
Article publication date: 1 August 2016
Abstract
Purpose
This paper aims to elaborate the concepts of boundary subjects and boundary objects in constructing and communicating relevant accounting facts for managing product development (PD). Boundary subjects as reflective actors benefit effective accounting enactment, by building a shared understanding about different actors’ roles and information needs, and by helping to respond to these needs with new boundary objects.
Design/methodology/approach
The paper uses a longitudinal interventionist case study of a machinery manufacturer. The focus of this case study was the production ramp-up phase at the end of a PD program. Different actors’ needs were first collected and elaborated by interventionist researchers (boundary subjects). Then accounting prototypes (boundary objects) provided new means of communication.
Findings
The findings show that dealing with boundaries is crucial in accounting development. The role of boundary subjects was fundamental in the process of choosing, constructing, elaborating and communicating accounting facts. During this process, accounting prototypes integrated new accounting facts, the boundary subjects mitigated the boundaries and the boundary objects focused and restricted communication about accounting facts.
Research limitations/implications
The paper tests the pragmatic constructivism approach by examining accounting enactment under uncertainty and ambiguity. The study refines pragmatic constructivism in terms of boundaries, boundary subjects as actors and boundary objects.
Practical implications
The intentional use of boundary subjects and objects as communication platform could push a more active inclusion of business controllers as active business partners.
Originality/value
The paper contributes to the literature on accounting development by highlighting the use of boundary subjects and boundary objects as fundamental mechanisms in constructing and communicating accounting facts.
Keywords
Acknowledgements
The authors are grateful to the Company, and the generous people in that firm, for granting us access to the fruitful data set and financially supporting their research project. They also greatly acknowledge the funding granted by the Finnish Center for Technology and Innovation (TEKES) for completing this piece of research. They acknowledge the constructive comments received in The Fourth Conference on Actor-Reality Construction in Edinburgh 2014 regarding our initial findings. Moreover, they are thankful to the Guest Editor, Hanne Nørreklit and two anonymous reviewers for their insightful comments on previous versions of the article.
Citation
Laine, T., Korhonen, T., Suomala, P. and Rantamaa, A. (2016), "Boundary subjects and boundary objects in accounting fact construction and communication", Qualitative Research in Accounting & Management, Vol. 13 No. 3, pp. 303-329. https://doi.org/10.1108/QRAM-09-2015-0085
Publisher
:Emerald Group Publishing Limited
Copyright © 2016, Emerald Group Publishing Limited