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The development of the management accountant’s role revisited: an example from the Swedish Social Insurance Agency
Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.ORCID iD: 0000-0001-5639-3569
Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
(English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408Article in journal (Refereed) Accepted
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 decentralisation 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 hybridisation of existing MA roles, but to the reduction in authority and de-hybridisation of the MA role, from business partner to a pedagogical role on a consultative basis.

Keyword [en]
Bean counter, Business partner, Lean, Management accountant, NPM
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-146414OAI: oai:DiVA.org:su-146414DiVA: diva2:1136997
Funder
Riksbankens Jubileumsfond, P11-0795:1
Available from: 2017-08-29 Created: 2017-08-29 Last updated: 2017-09-06

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Holmgren Caicedo, MikaelMårtensson, MariaTamm Hallström, Kristina
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