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This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).

The study draws from unique in-depth interviews with service workers who resigned from an accounting shared service centre (SSC), discussing the reasons behind the resignations. Following an abductive approach, organisational justice theory is used to analyse the service workers' perceptions of negative interactions and to link the negative interactions to the use of the PMS.

The findings suggest that negative workplace interactions are characterised by cost consciousness, inequality and competitiveness. These interactions are attributed to the use of a PMS in the centre and are related to perceptions of distributive, procedural and interactional injustice.

Managers and leaders of shared service–type organisations should not rely on PMSs as an all-encompassing solution; instead, they should acknowledge the fairness of the use of PMSs. Moreover, HR professionals should choose and train employees to apply PMSs fairly. Fairness is important in work allocation, resourcing, monitoring, giving feedback, recognising good performance, promotion and interaction between peers.

This study contributes to the literature by taking an overall perspective on PMSs to analyse and explain the unintended negative consequences of a PMS in a highly scripted and monitored work environment that is usually considered appropriate for such a system's use. Through the analysis, the study highlights pitfalls in the use of a PMS and the importance of interactional injustice not only between but also within organisational levels.

This paper aims to focus on the recruitment and selection processes of management accountants to enhance the understanding of how employers form perceptions of a suitable management accountant.

The analysis is based on 17 interviews with individuals involved in the recruitment of management accountants. Empirical data were collected during the recruitment process at eight organisations.

The findings suggest that in the social context of recruitment, technical skills and abilities related to management accounting are increasingly perceived as “taken for granted”, and employers instead focus on evaluating candidates’ appearance and overall credibility. In particular, employers look for individuals who appear to be sociable, dynamic and appealing. Thus, a candidate’s overall appearance and personality are central to the recruitment process, both of which are assessed through characteristics and traits associated with personal charisma.

The findings have practical implications for both job seekers and recruiters of management accountants.

This study complements past studies on the role and image of management accountants by elucidating the social nature of their recruitment and selection.

This paper aims to explore controls within an inter-organisational relationship involving outsourced management accounting services from the contractor’s perspective.

Qualitative data from within the relationship are analysed in a legitimacy-theory framework, illustrating how controls within the relationship are intended to build the contractor’s legitimacy and what kinds of implications the controls have in relation to conflicts between interests inherent in the relationship.

The legitimacy perspective clarifies that while controls are aimed at ensuring efficiency for the client, they may also provide symbolic displays of the appropriateness of the contractor’s actions both at an inter-organisational level for the client and at an individual level for the contractor’s employees. While the contractor intends to build legitimacy with the client by demonstrating utility in the form of efficiency, the process also gives the client influence and allows the disposition in terms of shared values to be demonstrated. However, this process has some negative consequences for the contractor’s employees as it is insufficient for serving the boundary-spanning employees’ interests connected with the nature of their work. Hence, the same controls need to yield benefits and fair outcomes for employees. The controls simultaneously foster interconnections that contribute to permanence and formalise the outsourcing of complex services, thereby rendering such processes comprehensible and transferable to other settings, which can be seen to serve the contractor’s continuity interests.

The paper contributes to academic research by illustrating how controls within inter-organisational relationships not only steer boundary-spanners’ work to conform to a client’s needs but may also help to build legitimacy via symbolic properties in the presence of conflicting interests at both an inter-organisational and individual level. It specifically highlights the important role of boundary-spanners lower in the organisational structure, who both affect and are influenced by the intentions to build legitimacy with the client.

The purpose of this paper is to improve understanding of the work of management accountants in the context of a shared services centre.

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 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.

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.

The purpose of this paper is to improve the understanding of the rhetoric used to promote enterprise resource planning (ERP) systems, which are complex organisation-wide software packages inherently connected to the domains of management and organisation.

The study adopts a post-essentialist view on ERP systems and takes the form of a rhetorical analysis. Engaging in rhetorical scholarship in the area of technological change and management fashion literatures, this paper offers a close reading of a management text on ERP systems by Thomas H. Davenport published in 1998 in the Harvard Business Review.

The rhetorical analysis distinguishes and identifies three rhetorical strategies – namely, rationalisation, theorisation and contradiction – used to promote ERP systems and thus involved in the construction of the phenomenon revolving around ERP systems.

In spite of the importance of the rhetorical analysis of information technology in the context in which they operate, this paper argues that constructions of ERP systems should also be analysed beyond organisation-specific considerations. It further suggests that both researchers and practitioners should take seriously the rhetoric invoked by the well-known management writer that may easily go unnoticed.

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.

The purpose of this paper is to further understand the needs of carers when a relative with dementia is admitted to an organic impatient ward.

A constructivist grounded theory approach was employed to generate a substantive theory to understand the needs of carers and how staff perceive carer needs when a relative is admitted to a dementia ward. Five relatives and six members of staff were interviewed using purposive and theoretical sampling. Interview transcripts were analysed using initial, focused and theoretical coding using constant comparative methods to develop the end theory.

The grounded theory concluded that carers have three categories of needs: “The Safe and Cared for Relative”, “The Informed Carer and “The Understanding, Responsive and Available Service”. Underpinning the needs are the relationships between carers, their relative and staff. Three barriers were identified which can impact on these needs being effectively met. These identified barriers were: Loss, Time and Ineffective Communication.

The grounded theory demonstrates that carers needs fundamentally relate to their relatives being safe and cared for and being included and informed during the admission. Relationships can be ruptured when a barrier prevents the needs from being effectively met. Recommendations are made to aim to reduce the impact of the barriers and to aid staff in developing their understanding of the carer experience.

This paper aims to address the reporting of validation and evaluation criteria in qualitative management accounting studies, which is a topic of critical debate in qualitative social science research. The objective of this study is to investigate the ways researchers have reported the use of evaluation criteria in qualitative management accounting studies and whether they are associated with certain paradigmatic affiliations.

Building on the work of Eriksson and Kovalainen [Eriksson and Kovalainen (2008) Qualitative Methods in Business Research. London, Sage], the following three approaches are examined: the adoption of classic concepts of validity and reliability, the use of alternative concepts and the abandonment of general evaluation criteria. Content analysis of 212 case and field studies published during 2006 to February 2015 was conducted to be able to offer an analysis of the most recent frontiers of knowledge.

The key empirical results of this study provide partial support for the theoretical expectations. They specify and refine Eriksson and Kovalainen’s (2008) classification system, first, by identifying a new approach to evaluation and validation and, second, by showing mixed results on the paradigmatic consistency in the use of evaluation criteria.

This paper is not necessarily exhaustive or representative of all the evaluation criteria developed; the authors focused on the explicit reporting of criteria only and the findings cannot be generalized. Somewhat different results might have been obtained if other journals, other fields of research or a longer period were considered.

The findings of this study enhance the knowledge of alternative approaches and criteria to validation and evaluation. The findings can aid both in the evaluation of management accounting research and in the selection of appropriate evaluation approaches and criteria.

This paper presents a synthesis of the literature (Table I) and new empirical findings that are potentially useful for both academic scholars and practitioners.

The purpose of this paper is to look more closely, in the context of a given case study, at the role of civil society’s counter-accounts in facilitating democratic change in society, as an essential goal of an emancipatory and radical social accounting project.

A case study of a Canadian company’s plans to open a gold mine in western Romania is here analysed. Civil society’s opposition to the mining project gave rise to an unprecedented social movement contesting the project’s utility for Romanian society. The role played by counter-accounts produced by civil society groups is investigated.

Counter-accounts produced by civil society played multiple roles in the case study analysed. First, counter-accounts indicated the failure of corporate reports to present the gold mining project in a balanced manner. Second, counter-accounts were successful in problematizing the corporate approach to addressing the social, cultural and environmental impacts of the project, while also nurturing societal debate on these issues. Third, counter-accounts exposed the ideological inclinations of state institutions to favour economic interests over the social, cultural and environmental ones. As a result of these contributions, even if the counter-accounts were subjective, this study claims that they form a good basis for the development of emancipatory accounting.

Limitations associated with an interpretative approach and case study research apply.

The paper illustrates the potential of civil society’s counter accounts to enable societal debates, as means towards democratic, transformative change.