Being a management accountant in a shared services centre

Abstract

The purpose of this study is to improve understanding of the work of management accountants in the context of a shared services centre. Design/Methodology/Approach: A single case study method is employed and data are collected via semi-structured interviews and internal documents. The empirical materials are analysed from the theoretical perspective of dirty work, incorporating aspects from practice theory. Findings: Findings suggest that management accountants working in a shared services centre develop their occupational esteem by refocusing and reframing strategies. Through these strategies, management accountants can decrease the perceived 'dirtiness' associated with their work. Originality/value: The study sheds light on the under-researched topic of management accountants' work within a shared services centre. Moreover, it offers the metaphor of liminal work to characterise how management accountants develop their occupational esteem in circumstances where gaining efficiency is the main objective.

Does the changing world of professional work need a new approach to accounting education?

“…More positively, many managers were proud that their own SSC had become recognised as the training nursery for the overall accounting function. Senior workers who had developed an in-depth knowledge of the corporate information systems and had forged relationships with people in business divisions across the world, now had opportunities to work in those business divisions (Lambert et al, 2020); illustrating the potential of the SSC to support long-term career development (Lepistö et al, 2018). However, offshoring reduces entry-level job opportunities for UK graduates and weakens the relationships between employers and tutors, that are important when updating accounting curricula.…”

“…As an employer, that's what, in my business, the other 2:1s [competent graduates] can't do. (Manager 14) The SSC managers supported the view that even if work activities may appear mundane, they could still provide in-depth exposure to corporate systems, protocols, working methods and culture (Lepistö et al, 2018).…”

“…Immersion into the granularity of accounting systems and routines enables trainee accountants to understand the fundamental mechanisms and assumptions that underpin accounting statements throughout their careers. Lepistö et al (2018) found that it can also be the experience of suggesting improvements to systems and work practices that provides opportunities for personal development, irrespective of the nature of the underlying task.…”

The Functional Controller for Sustainable and Value Chain Management: Fashion or Need? A Sample of Job Advertisements in the COVID-19 Period

“…In turn, planning and forecasting, although important categories of tasks, constitute a smaller portion of functional controllers' work. Activities in this area are currently subject to automation and standardization or are outsourced [16,54].…”

“…However, to make a proper measurement in the organization, i.e., oriented towards value creation in connection with sustainability and communicating information in this respect (e.g., reporting), appropriate resources are needed. Within the framework of resources, particular importance should be attributed to human resources (employees) despite the progressing robotization and automation in the world [13,14,16]. The role of employees in business has also changed, as they are increasingly business partners who participate in management and decisionmaking processes [17,18].…”