Being a management accountant in a shared services centre
Lepistö, Lauri; Dobroszek, Justyna; Moilanen, Sinikka; Zarzycka, Ewelina (2018-10-15)
Lauri Lepistö, Justyna Dobroszek, Sinikka Moilanen, Ewelina Zarzycka, (2018) "Being a management accountant in a shared services centre", Journal of Accounting & Organizational Change, Vol. 14 Issue: 4, pp. 492-512, https://doi.org/10.1108/JAOC-03-2017-0022
© Emerald Publishing Limited 2018. Published by Emerald Publishing Limited. Licensed re-use rights only. Published in this repository with the kind permission of the publisher.
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.
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