Förvaltningsakademin

En blogg från centrumbildningen Förvaltningsakademin vid Södertörns högskola.

The development of the management accountant’s role revisited: An example from the Swedish Social Insurance Agency Holmgren Caicedo, Mikael Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. ORCID iD: 0000-0001-5639-3569 Mårtensson, Maria Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Linnaeus University, Sweden. Tamm Hallström, Kristina Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). 2018 (English) In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, no 3, p. 240-251 Article in journal (Refereed) Published

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Abstract [en]

This study traces the development of the management accountant (MA) role at the Swedish Social Insurance Agency (SIA). In 2012, the agency began a reformation by implementing the Lean management system in hopes of increasing customer trust. The results of this study show that the authority of the MA rests on decentralization and the proximity of MAs to managers, as previous research has shown, and more specifically on a definitional and a moral prerogative that may or may not be awarded to MAs enabling them to act as de facto managers. The study shows how the role of the SIA’s operative level MAs changed into a helpdesk function with the role of assisting other groups to help themselves, in this case operative-level teams that had begun performing management accounting tasks. Thus, this study bears witness not to the expansion and hybridization of existing MA roles, but to the reduction in authority and de-hybridization of the MA role, from business partner to a pedagogical role on a consultative basis.

Place, publisher, year, edition, pages

2018. Vol. 34, no 3, p. 240-251

Keywords [en]

Bean counter, business partner, Lean, Management accountant, NPM

National Category

Business Administration

Identifiers

URN: urn:nbn:se:su:diva-153498DOI: 10.1111/faam.12156ISI: 000437738100003OAI: oai:DiVA.org:su-153498DiVA, id: diva2:1186966

Bli först att kommentera på “The development of the management accountant’s role revisited: An example from the Swedish Social Insurance Agency Holmgren Caicedo, Mikael Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. ORCID iD: 0000-0001-5639-3569 Mårtensson, Maria Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Linnaeus University, Sweden. Tamm Hallström, Kristina Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). 2018 (English) In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, no 3, p. 240-251 Article in journal (Refereed) Published”