Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Accounting ambiguity and structural change
Örebro University, Örebro University School of Business. (CEROC)ORCID iD: 0000-0003-3676-5155
Örebro University, Örebro University School of Business. (CEROC)
Örebro University, Örebro University School of Business. (CEROC)
2013 (English)In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 26, no 3, p. 423-448Article in journal (Refereed) Published
Abstract [en]

Purpose - The purpose of this paper is to present an emergent model showing the change potential inherent in the mirroring of time-space bound metrics and numbers in management accounting (MA) and other cognitive frames.

Design/methodology/approach - An observation-based qualitative field study of a change project in a large manufacturing company is used as the basis for the analysis.

Findings - The empirical study shows that as actors recurrently mirror time-space bound metrics/numbers in MA and other cognitive frames, three forms of ambiguity may occur. Definitional ambiguities occur as actors' extant MA frame cannot fully account for the metric as such, while representational ambiguities occur as actors perceive uncertainties as to what a particular number stands for "in reality". Operational ambiguities, finally, occur as actors perceive uncertainties as to how time-space bound numbers can be "causally" explained. In the emergent model, the paper shows how these different forms of ambiguity constitute important sources of critical and collective reflection of, and subsequent change in, both metrics and MA and other cognitive frames.

Originality/value - Through identifying and elaborating on the change potential inherent in the interplay between cognitive frames and time-space bound metrics and numbers, the study adds a partial, yet previously largely unexplored answer to the paradox of embedded agency in a MA context (i.e. how actors may change existing cognitive (MA) frames when their interpretations and actions are largely constrained and shaped by these very frames). Also, the study shows that it may not necessarily be the content of MA information per se that triggers critical reflection and structural MA change, but also the perceived ambiguities that such information use may engender.

Place, publisher, year, edition, pages
2013. Vol. 26, no 3, p. 423-448
Keyword [en]
Management accounting change, Metrics, Numbers, Ambiguity, Social structure, Cognitive frames, Accounting, Management accounting
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-29155DOI: 10.1108/09513571311311883ISI: 000317798100004Scopus ID: 2-s2.0-84875045152OAI: oai:DiVA.org:oru-29155DiVA, id: diva2:623053
Available from: 2013-05-24 Created: 2013-05-24 Last updated: 2017-10-18Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full textScopus

Search in DiVA

By author/editor
Englund, HansGerdin, JonasAbrahamsson, Gun
By organisation
Örebro University School of Business
In the same journal
Accounting, Auditing & Accountability Journal
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 383 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf