TY - JOUR
T1 - An institutional perspective of accountants' new roles - the interplay of contradictions and praxis
AU - Burns, John
AU - Baldvinsdottir, Gudrun
N1 - dc.publisher: Taylor & Francis
PY - 2005
Y1 - 2005
N2 - Recent years have witnessed a flurry of commentaries, mainly in the professional accounting literature, on new business-oriented roles for management accountants. Often premised on the generalisation of survey data, such work undoubtedly provides useful publicity to the underlying trends. However, to date, empirical research into the dynamics of role(s) change in actual organisations is scarce. This paper describes the emergence of new team/process-oriented roles for so-called 'hybrid' accountants in the manufacturing division of a multinational pharmaceuticals organisation. Adopting institutional theory, the following provides insight into role(s) change, as processes that encompass both institutional embeddedness and transformational agency. We highlight institutional contradictions that create potential openings for change, and discuss the praxis that underpin when, how and why role(s) change is carved out.
AB - Recent years have witnessed a flurry of commentaries, mainly in the professional accounting literature, on new business-oriented roles for management accountants. Often premised on the generalisation of survey data, such work undoubtedly provides useful publicity to the underlying trends. However, to date, empirical research into the dynamics of role(s) change in actual organisations is scarce. This paper describes the emergence of new team/process-oriented roles for so-called 'hybrid' accountants in the manufacturing division of a multinational pharmaceuticals organisation. Adopting institutional theory, the following provides insight into role(s) change, as processes that encompass both institutional embeddedness and transformational agency. We highlight institutional contradictions that create potential openings for change, and discuss the praxis that underpin when, how and why role(s) change is carved out.
U2 - 10.1080/09638180500194171
DO - 10.1080/09638180500194171
M3 - Article
SN - 0963-8180
VL - 14
SP - 725
EP - 757
JO - European Accounting Review
JF - European Accounting Review
IS - 4
ER -