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Framing shared services Accounting, control and overflows

Kastberg, Gustaf LU (2014) In Critical Perspectives on Accounting 25(8). p.743-756
Abstract
During the last decade there has been an increase in the use of horizontal organizational relationships (HORs) such as strategic alliances, shared services, and outsourcing. Studies accentuate the unstable, fragile nature of HORS and the importance of directing attention to how these arrangements are formed and how and why they change. The aim in this study is to explore control problems of HORs and to discuss how different problems are related to accounting and control initiatives. A theoretical framework with the core concepts of framing and overflow is used as a theoretical point of departure. The empirical study is a longitudinal case study of the organization of a shared service center. In this study, we observe the problems of risk... (More)
During the last decade there has been an increase in the use of horizontal organizational relationships (HORs) such as strategic alliances, shared services, and outsourcing. Studies accentuate the unstable, fragile nature of HORS and the importance of directing attention to how these arrangements are formed and how and why they change. The aim in this study is to explore control problems of HORs and to discuss how different problems are related to accounting and control initiatives. A theoretical framework with the core concepts of framing and overflow is used as a theoretical point of departure. The empirical study is a longitudinal case study of the organization of a shared service center. In this study, we observe the problems of risk and coordination often discussed in the literature. However, guided by our theoretical framework, we also observe how many problems were formative and related to the forming of actors, relations and products. This study adds to the literature by conceptualizing how accounting and control not only functioned as framing devices, but also became sources of overflows, causing destabilization. Following the conceptual framework, we observe how overflow was caused both through reconnecting what had previously been separated and through cutting off relations in the process of disentangling the HOR. (C) 2014 Elsevier Ltd. All rights reserved. (Less)
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author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
Management control, Public sector, Framing, Overflow
in
Critical Perspectives on Accounting
volume
25
issue
8
pages
743 - 756
publisher
Elsevier
external identifiers
  • wos:000349569500005
  • scopus:84919426542
ISSN
1045-2354
DOI
10.1016/j.cpa.2014.01.002
language
English
LU publication?
yes
id
1965e767-209b-4987-bbc2-b7e1af4f7e0e (old id 5185910)
date added to LUP
2015-03-27 17:00:38
date last changed
2017-08-27 03:42:18
@article{1965e767-209b-4987-bbc2-b7e1af4f7e0e,
  abstract     = {During the last decade there has been an increase in the use of horizontal organizational relationships (HORs) such as strategic alliances, shared services, and outsourcing. Studies accentuate the unstable, fragile nature of HORS and the importance of directing attention to how these arrangements are formed and how and why they change. The aim in this study is to explore control problems of HORs and to discuss how different problems are related to accounting and control initiatives. A theoretical framework with the core concepts of framing and overflow is used as a theoretical point of departure. The empirical study is a longitudinal case study of the organization of a shared service center. In this study, we observe the problems of risk and coordination often discussed in the literature. However, guided by our theoretical framework, we also observe how many problems were formative and related to the forming of actors, relations and products. This study adds to the literature by conceptualizing how accounting and control not only functioned as framing devices, but also became sources of overflows, causing destabilization. Following the conceptual framework, we observe how overflow was caused both through reconnecting what had previously been separated and through cutting off relations in the process of disentangling the HOR. (C) 2014 Elsevier Ltd. All rights reserved.},
  author       = {Kastberg, Gustaf},
  issn         = {1045-2354},
  keyword      = {Management control,Public sector,Framing,Overflow},
  language     = {eng},
  number       = {8},
  pages        = {743--756},
  publisher    = {Elsevier},
  series       = {Critical Perspectives on Accounting},
  title        = {Framing shared services Accounting, control and overflows},
  url          = {http://dx.doi.org/10.1016/j.cpa.2014.01.002},
  volume       = {25},
  year         = {2014},
}