IDEAS home Printed from https://ideas.repec.org/a/eme/qrampp/qram-03-2022-0049.html
   My bibliography  Save this article

Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines

Author

Listed:
  • Dai Huu Nguyen
  • Martin R.W. Hiebl
  • Martin Quinn

Abstract

Purpose - This study aims to examine interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster. Design/methodology/approach - This study uses a theoretical framework based on routine clusters, including routine complementarities. The authors use an in-depth case study to explore interactions of a management accounting routine integrating into a routine cluster. Findings - The findings show that complementarity between an existing and a new management accounting routine facilitates integration of the new routine into a routine cluster. They also suggest that when an ostensive understanding of a routine exists, the integration of the new management accounting routine is stronger, as the new and existing routines in the routine cluster are more closely intertwined. Originality/value - To the best of the authors’ knowledge, this paper is among the first to explore the role of intertwinedness of a new management accounting routine and existing organizational routines in integrating a new management accounting routine into a routine cluster. The findings imply that future management accounting research may need to distinguish between different forms of complementarity.

Suggested Citation

  • Dai Huu Nguyen & Martin R.W. Hiebl & Martin Quinn, 2023. "Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 20(4), pages 543-568, June.
    • Handle: RePEc:eme:qrampp:qram-03-2022-0049
    DOI: 10.1108/QRAM-03-2022-0049
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/QRAM-03-2022-0049/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/QRAM-03-2022-0049/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/QRAM-03-2022-0049?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:qrampp:qram-03-2022-0049. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.