e-journal

Routines in management accounting research:further exploration

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Purpose – The purpose of this paper is to enhance the eminent work of Burns and Scapens (B&S) by
introducing broader conceptualisations on organisational routines and rules into management
accounting.
Design/methodology/approach – The paper sets out with the B&S framework. The paper is
primarily conceptual in nature and with the addition of some more recent literature on organisational
routines serves to bolster the underpinnings of the B&S framework. Drawing especially on the work of
Feldman and Pentland, the nature of management accounting routines in particular is explored in
some detail. By association, rules are also explored.
Findings – This paper proposes that an ostensive-performative distinction of routines augments our
conceptualisation of how management accounting routines can represent both a source of stability and
of change (simultaneously). Also, by showing how routines can represent both structure and action
simultaneously, some light is shed on the ongoing interrelationship between routines and rules as
highlighted in the B&S framework and some concerns in recent literature addressed. In particular,
a refined view of both routines and rules not only bolsters the work of B&S, but potentially increases
its applicability as a theoretical lens to empirical studies in less formal organisations.
Practical implications – The proposed refinements to the B&S framework, which aim to clarify the
nature of rules and routines in a management accounting context, may be particularly useful for
researchers studying less formalised (or, less rules-based) organisations. The findings emphasise the
potentially more important role of the less formal concept of routines in most organisations.
Originality/value – The paper supports and complements the B&S framework by integrating more
recent conceptual developments on organisational routines and offering some potential definitional
clarity on rules and routines in management accounting.

Keywords Management accounting, Organizational processes, Management accounting change,Routines, Rules, Institutional theory

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2011

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 7 No. 4, 2011 pp. 337-357

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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