Being a management accountant in a shared services centre

Abstract

<div lang="en" class="abs"><p class="abs_header">Abstract</p><p><em>Purpose:</em> The purpose of this paper is to improve understanding of the work of management accountants in the context of a shared services centre.</p><p><em>Design/methodology/approach:</em> 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.</p><p><em>Findings:</em> 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.</p><p><em>Originality/value:</em> 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.</p></div>