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Management accounting and the construction of the legitimate manager

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  • Lukas Goretzki

Abstract

The aim of this study is to investigate why managers use management accounting techniques. Therefore, a qualitative single case study was conducted in an innovative and product-driven firm in which management accounting is considered playing an important role for management and control. Taking a philosophical stance, the case study illustrates how managers use management accounting as a “technology of the self” by which means they reflect and act upon themselves in order to become legitimate actors within the firm. Accordingly, the study shows how management accounting can support managers’ activities of self-control and self-constitution in the context of an institutionalised “regime of truth”. Copyright Springer-Verlag Berlin Heidelberg 2013

Suggested Citation

  • Lukas Goretzki, 2013. "Management accounting and the construction of the legitimate manager," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 319-344, February.
    • Handle: RePEc:spr:metrik:v:23:y:2013:i:4:p:319-344
    DOI: 10.1007/s00187-012-0163-x
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    Cited by:

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    2. Martin Hiebl, 2014. "Upper echelons theory in management accounting and control research," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 223-240, January.
    3. Lauri Lepistö, 2014. "Taking information technology seriously: on the legitimating discourses of enterprise resource planning system adoption," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 193-219, December.
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    5. Bo Karlsson & Anders Hersinger & Monika Kurkkio, 2019. "Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 185-211, July.

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