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The role of management accounting and control in making professional organizations horizontal

Kastberg, Gustaf LU and Siverbo, Sven (2016) In Accounting, Auditing and Accountability Journal 29(3). p.428-451
Abstract

Purpose – In the last decade, greater attention has been paid to the role of management accounting and control (MAC) in making professional organizations more horizontal. The authors argue that earlier research has not shown how the interrelatedness between professional identities and MAC influences attempts to make organizations more horizontal. In this paper the authors respond to the call for more research on the relationship between horizontalization and accounting and control. The purpose of this paper is to contribute to the emerging literature on the relationship between accountability arrangements and professional identities. Design/methodology/approach – Theoretically the authors have an actor-network theory (ANT) approach.... (More)

Purpose – In the last decade, greater attention has been paid to the role of management accounting and control (MAC) in making professional organizations more horizontal. The authors argue that earlier research has not shown how the interrelatedness between professional identities and MAC influences attempts to make organizations more horizontal. In this paper the authors respond to the call for more research on the relationship between horizontalization and accounting and control. The purpose of this paper is to contribute to the emerging literature on the relationship between accountability arrangements and professional identities. Design/methodology/approach – Theoretically the authors have an actor-network theory (ANT) approach. Empirically, the authors followed two episodes where actors at top management levels in two Swedish health care organizations introduced horizontalization. Findings – The two episodes support the view that the role of MAC when making professional organizations more horizontal is limited. Professionals dominate what happens at the operational level and they do not act on MAC rules and performance targets in opposition of their professional identity. However, in alliance with other interessement devices MAC may have a role in creating overflows, that is, pointing out imperfections in the existing frame. The authors noticed no signs that professionals developed hybrid identities as in previous research. Originality/value – The authors apply ANT to move beyond the commonly used contingency and new institutional sociology perspectives.

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author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
Actor-network theory, Healthcare, Horizontal organization, Management accounting and control, Professional identity
in
Accounting, Auditing and Accountability Journal
volume
29
issue
3
pages
24 pages
publisher
Emerald Group Publishing Ltd.
external identifiers
  • scopus:84960331292
  • wos:000374134200003
ISSN
0951-3574
DOI
10.1108/AAAJ-03-2014-1632
language
English
LU publication?
yes
id
6d883096-03f9-4b6c-9634-7f46a8ae65e2
date added to LUP
2016-06-29 12:30:21
date last changed
2017-08-10 15:21:38
@article{6d883096-03f9-4b6c-9634-7f46a8ae65e2,
  abstract     = {<p>Purpose – In the last decade, greater attention has been paid to the role of management accounting and control (MAC) in making professional organizations more horizontal. The authors argue that earlier research has not shown how the interrelatedness between professional identities and MAC influences attempts to make organizations more horizontal. In this paper the authors respond to the call for more research on the relationship between horizontalization and accounting and control. The purpose of this paper is to contribute to the emerging literature on the relationship between accountability arrangements and professional identities. Design/methodology/approach – Theoretically the authors have an actor-network theory (ANT) approach. Empirically, the authors followed two episodes where actors at top management levels in two Swedish health care organizations introduced horizontalization. Findings – The two episodes support the view that the role of MAC when making professional organizations more horizontal is limited. Professionals dominate what happens at the operational level and they do not act on MAC rules and performance targets in opposition of their professional identity. However, in alliance with other interessement devices MAC may have a role in creating overflows, that is, pointing out imperfections in the existing frame. The authors noticed no signs that professionals developed hybrid identities as in previous research. Originality/value – The authors apply ANT to move beyond the commonly used contingency and new institutional sociology perspectives.</p>},
  author       = {Kastberg, Gustaf and Siverbo, Sven},
  issn         = {0951-3574},
  keyword      = {Actor-network theory,Healthcare,Horizontal organization,Management accounting and control,Professional identity},
  language     = {eng},
  month        = {03},
  number       = {3},
  pages        = {428--451},
  publisher    = {Emerald Group Publishing Ltd.},
  series       = {Accounting, Auditing and Accountability Journal},
  title        = {The role of management accounting and control in making professional organizations horizontal},
  url          = {http://dx.doi.org/10.1108/AAAJ-03-2014-1632},
  volume       = {29},
  year         = {2016},
}