Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company
Author
Abstract
Suggested Citation
DOI: 10.1007/s00187-019-00280-1
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
- Caroline Lambert & Samuel Sponem, 2012. "Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective," European Accounting Review, Taylor & Francis Journals, vol. 21(3), pages 565-589, September.
- Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
- Alan Graham & Susan Davey‐Evans & Ian Toon, 2012. "The developing role of the financial controller: evidence from the UK," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(1), pages 71-88, May.
- Robert Rieg, 2018. "Tasks, interaction and role perception of management accountants: evidence from Germany," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 183-220, August.
- Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.
- Jürgen Weber, 2011. "The development of controller tasks: explaining the nature of controllership and its changes," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(1), pages 25-46, September.
- Christoph Endenich, 2014. "Economic crisis as a driver of management accounting change," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 15(1), pages 123-149, May.
- Keke Hiller & Matthias D. Mahlendorf & J�rgen Weber, 2014. "Management Accountants' Occupational Prestige Within the Company: A Social Identity Theory Perspective," European Accounting Review, Taylor & Francis Journals, vol. 23(4), pages 671-691, December.
- Caroline Lambert & Samuel Sponem, 2012. "Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective," Post-Print halshs-00797205, HAL.
- Juhani Vaivio, 2008. "Qualitative management accounting research: rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(1), pages 64-86, March.
- 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.
- Lukka, Kari, 2014. "Exploring the possibilities for causal explanation in interpretive research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 559-566.
- Sophie Tessier, 2014. "Managing Management Controls," Palgrave Macmillan Books, in: David Otley & Kim Soin (ed.), Management Control and Uncertainty, chapter 10, pages 149-161, Palgrave Macmillan.
- Eskenazi, Philip I. & Hartmann, Frank G.H. & Rietdijk, Wim J.R., 2016. "Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system," Accounting, Organizations and Society, Elsevier, vol. 50(C), pages 41-50.
- Gudrun Baldvinsdottir & John Burns & Hanne Nørreklit & Robert W. Scapens, 2009. "The image of accountants: from bean counters to extreme accountants," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 858-882, July.
- John Burns & Gudrun Baldvinsdottir, 2005. "An institutional perspective of accountants' new roles - the interplay of contradictions and praxis," European Accounting Review, Taylor & Francis Journals, vol. 14(4), pages 725-757.
- Hopper, Trevor M., 1980. "Role conflicts of management accountants and their position within organisation structures," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 401-411, October.
- Lukas Goretzki & Kari Lukka & Martin Messner, 2018. "Controllers’ use of informational tactics," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 700-726, September.
- Lauri Lepistö & Eeva-Mari Ihantola, 2018. "Understanding the recruitment and selection processes of management accountants," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 15(1), pages 104-123, January.
- Frank G.H. Hartmann & Victor S. Maas, 2011. "The effects of uncertainty on the roles of controllers and budgets: an exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 41(5), pages 439-458, December.
- Sawsan Saadi Halbouni & Mohamed Abdalla Nour, 2013. "An empirical investigation of the impact of globalisation and information technology on the role of the management accountant: evidence from the United Arab Emirates," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 9(3), pages 286-306.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Babajide Oyewo & Venancio Tauringana & Babajide Moses Omikunle & Olusola Owoyele, 2022. "The global management accounting principles (GMAP) and the relationship between organizational design elements," Accounting Research Journal, Emerald Group Publishing Limited, vol. 35(5), pages 637-659, March.
- Tasneem Sadiq & Rob van Tulder & Karen Maas, 2022. "Building a Taxonomy of Hybridization: An Institutional Logics Perspective on Societal Impact," Sustainability, MDPI, vol. 14(16), pages 1-22, August.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Robert Rieg, 2018. "Tasks, interaction and role perception of management accountants: evidence from Germany," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 183-220, August.
- Goretzki, Lukas & Messner, Martin, 2019. "Backstage and frontstage interactions in management accountants' identity work," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 1-20.
- Timur Pasch, 2019. "Strategy and innovation: the mediating role of management accountants and management accounting systems’ use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 213-246, July.
- Daff, Lyn & Parker, Lee D., 2021. "A conceptual model of accountants' communication inside not-for-profit organisations," The British Accounting Review, Elsevier, vol. 53(3).
- Bo Karlsson & Monika Kurkkio & Anders Hersinger, 2019. "The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 813-838, September.
- Christoph Endenich & Rouven Trapp, 2020. "Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics," Journal of Business Ethics, Springer, vol. 163(2), pages 309-328, May.
- Lukas Goretzki & Kari Lukka & Martin Messner, 2018. "Controllers’ use of informational tactics," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 700-726, September.
- repec:dau:papers:123456789/14570 is not listed on IDEAS
- Szukits, Ágnes, 2019. "Controllers’ profession in contemporary organisations – Evidence from Hungary," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 24(1), pages 8-31.
- Ilenia Ascani & Marco Gatti & Maria Serena Chiucchi, 2021. "Pandemia e sistema di budgeting: quali effetti sulla figura del controller?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 65-86.
- 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.
- Dana Rad & Lavinia Denisia Cuc & Ramona Lile & Valentina E. Balas & Cornel Barna & Mioara Florina Pantea & Graziella Corina Bâtcă-Dumitru & Silviu Gabriel Szentesi & Gavril Rad, 2022. "A Cognitive Systems Engineering Approach Using Unsupervised Fuzzy C-Means Technique, Exploratory Factor Analysis and Network Analysis—A Preliminary Statistical Investigation of the Bean Counter Profil," IJERPH, MDPI, vol. 19(19), pages 1-19, October.
- 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.
- Goretzki, Lukas & Reuter, Marek & Sandberg, Joanna & Thulin, Gabriella, 2022. "Making sense of employee satisfaction measurement – A technological frames of reference perspective," The British Accounting Review, Elsevier, vol. 54(1).
- Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.
- Robalo, Rui, 2014. "Explanations for the gap between management accounting rules and routines: An institutional approach," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 88-97.
- Utz Schäffer, 2013. "Management accounting research in Germany: from splendid isolation to being part of the international community," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 291-309, February.
- Roy-Ivar Andreassen, 2020. "Digital technology and changing roles: a management accountant’s dream or nightmare?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 209-238, September.
- Heli Hookana, 2011. "Measurement of Effectiveness, Efficiency and Quality in Public Sector Services: Interventionist Empirical Investigations," MIC 2011: Managing Sustainability? Proceedings of the 12th International Conference, Portorož, 23–26 November 2011 [Selected Papers],, University of Primorska, Faculty of Management Koper.
- Vijaya Murthy & Jim Rooney, 2018. "The Role of Management Accounting in Ancient India: Evidence from the Arthasastra," Journal of Business Ethics, Springer, vol. 152(2), pages 323-341, October.
- Sebastian Goebel & Barbara Weißenberger, 2016. "The Dark Side of Tight Financial Control: Causes and Remedies of Dysfunctional Employee Behaviors," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(1), pages 69-101, April.
More about this item
Keywords
Hybrid accountant; Business partner; Management accountant; Role; Institutional drivers; Case study;All these keywords.
Statistics
Access and download statisticsCorrections
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:spr:jmgtco:v:30:y:2019:i:2:d:10.1007_s00187-019-00280-1. 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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.