IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v16y2007i4p757-789.html
   My bibliography  Save this article

Knowledge Translation in Management Accounting and Control: A Case Study of a Multinational Firm in Transitional Economies

Author

Listed:
  • Sinikka Moilanen

Abstract

This paper explores the knowledge transfer between a Western head office and its subsidiaries in the former Soviet Union with a focus on accounting-related knowledge. A framework of knowledge translation (Choi and Eriksson, Business Network Learning, pp. 69-88 (Amsterdam: Pergamon, 2001)) is applied and refined to structure the results, which show the development of the management accounting and control system in the knowledge translation process. The role of accounting as a mediator changes in the different phases of the process and accounting itself also translates due to local discretion. At the very beginning of the cooperation the role of accounting is emphasised in order to ensure satisfactory reporting, but personal cooperation within the matrix structure mainly replaces accounting in the intensive knowledge translation. Social capital is created in the translation phase, enabling later on local autonomy and head office's control at a distance based on accounting numbers. Thus the results suggest that management control through accounting information alone, without active channels for personal contacts, may not work in the former Soviet Union because of the prevailing business traditions and personal networking.

Suggested Citation

  • Sinikka Moilanen, 2007. "Knowledge Translation in Management Accounting and Control: A Case Study of a Multinational Firm in Transitional Economies," European Accounting Review, Taylor & Francis Journals, vol. 16(4), pages 757-789.
  • Handle: RePEc:taf:euract:v:16:y:2007:i:4:p:757-789
    DOI: 10.1080/09638180701706955
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638180701706955
    Download Restriction: Access to full text is restricted to subscribers.

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

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Utz Schäffer & Matthias D. Mahlendorf & Jochen Rehring, 2014. "Does the Interactive Use of Headquarter Performance Measurement Systems in Foreign Subsidiaries Endanger the Potential to Profit from Local Relationships?," Australian Accounting Review, CPA Australia, vol. 24(1), pages 21-38, March.
    2. Serafini, Giovanni O. & Szamosi, Leslie T., 2015. "Five star hotels of a Multinational Enterprise in countries of the transitional periphery: A case study in human resources management," International Business Review, Elsevier, vol. 24(6), pages 972-983.
    3. repec:bla:acctfi:v:56:y:2016:i:4:p:1041-1070 is not listed on IDEAS

    More about this item

    Statistics

    Access and download statistics

    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:taf:euract:v:16:y:2007:i:4:p:757-789. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Chris Longhurst). General contact details of provider: http://www.tandfonline.com/REAR20 .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.