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Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions to guide future research.

A multi-staged structured literature review approach to search for the two broad themes, accounting and BPM, supported by NVivo (to manage the papers and the coding and analysis processes) was designed and followed.

The paper confirms the dearth of work that ties the two disciplines, despite the synergetic multidisciplinary results that can be attained. Available literature is mostly from the management accounting perspective and relates to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives (such as external reporting). Future research directions are proposed together with implications for practitioners with the findings of this structured literature review.

The paper provides a detailed synthesis of the existing literature on the nexus between accounting and BPM. It summarizes the implications for practitioners and provides directions for future research by identifying key gaps and opportunities with a sound contextual basis for extension and new work.

Effective literature reviews create strong foundations for future research and accumulate the otherwise scattered knowledge into a single place. This is the first structured literature review that provides a detailed synthesis of the research that ties together the accounting and BPM disciplines, providing a basis for future research directions together with implications for practitioners.

Understanding how organisations can institutionalise the outcomes of process improvement initiatives is limited. This paper explores how process changes resulting from improvement initiatives are adhered to, so that the changed processes become the new “norm” and people do not revert to old practices. This study proposes an institutionalisation process for process improvement initiatives.

Firstly, a literature review identified Tolbert and Zucker’s (1996) institutionalisation framework as a suitable conceptual framework on which to base the enquiry. The second phase (the focus of this paper) applied the findings from two case studies to adapt this framework (its stages and related factors) to fit process improvement contexts.

The paper presents an empirically and theoretically supported novel institutionalisation process for process improvement initiatives. The three stages of the institutionalisation process presented by Tolbert and Zucker (1996) have been respecified into four stages, explaining how process changes are institutionalised through “Planning”, “Implementation”, “Objectification” and “Sedimentation” (the original first stage, i.e. “Habitualisation” being divided into Planning and Implementation). Some newly identified Business Process Management (BPM) specific factors influencing the institutionalisation processes are also discussed and triangulated with the BPM literature.

The study contributes to the BPM literature by conceptualising and theorising the stages of institutionalisation of process improvement initiatives. In doing so, the study explicitly identifies and considers several key contextual factors that drive the stages of institutionalisation. Practitioners can use this to better manage process change and future researchers can use this framework to operationalise institutionalisation of process change.

This is the first research study that provides an empirically supported and clearly conceptualised understanding of the stages of institutionalising process improvement outcomes.