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Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines

Integrating a new management accounting routine into a routine cluster: the role of interactions... This study aims to examine interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster.Design/methodology/approachThis study uses a theoretical framework based on routine clusters, including routine complementarities. The authors use an in-depth case study to explore interactions of a management accounting routine integrating into a routine cluster.FindingsThe findings show that complementarity between an existing and a new management accounting routine facilitates integration of the new routine into a routine cluster. They also suggest that when an ostensive understanding of a routine exists, the integration of the new management accounting routine is stronger, as the new and existing routines in the routine cluster are more closely intertwined.Originality/valueTo the best of the authors’ knowledge, this paper is among the first to explore the role of intertwinedness of a new management accounting routine and existing organizational routines in integrating a new management accounting routine into a routine cluster. The findings imply that future management accounting research may need to distinguish between different forms of complementarity. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Qualitative Research in Accounting & Management Emerald Publishing

Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines

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References (93)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1176-6093
eISSN
1176-6093
DOI
10.1108/qram-03-2022-0049
Publisher site
See Article on Publisher Site

Abstract

This study aims to examine interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster.Design/methodology/approachThis study uses a theoretical framework based on routine clusters, including routine complementarities. The authors use an in-depth case study to explore interactions of a management accounting routine integrating into a routine cluster.FindingsThe findings show that complementarity between an existing and a new management accounting routine facilitates integration of the new routine into a routine cluster. They also suggest that when an ostensive understanding of a routine exists, the integration of the new management accounting routine is stronger, as the new and existing routines in the routine cluster are more closely intertwined.Originality/valueTo the best of the authors’ knowledge, this paper is among the first to explore the role of intertwinedness of a new management accounting routine and existing organizational routines in integrating a new management accounting routine into a routine cluster. The findings imply that future management accounting research may need to distinguish between different forms of complementarity.

Journal

Qualitative Research in Accounting & ManagementEmerald Publishing

Published: Jul 14, 2023

Keywords: Interrelated routines; Multiple routines; Management accounting routines; Routine cluster; Complementarities

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