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The development of the management accountant's role revisited: an example from the Swedish Social Insurance Agency
Stockholm University, Sweden.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Stockholm University, Sweden;Stockholm School of Economics, Sweden. (Centre for Management Accounting Research (CMAR) and Academy of Management Accounting and Control in Central Government)ORCID iD: 0000-0002-7889-2331
Stockholm University, Sweden.
2018 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, no 3, p. 240-251Article in journal (Refereed) Published
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
John Wiley & Sons, 2018. Vol. 34, no 3, p. 240-251
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-73138DOI: 10.1111/faam.12156ISI: 000437738100003Scopus ID: 2-s2.0-85044471894OAI: oai:DiVA.org:lnu-73138DiVA, id: diva2:1199439
Funder
Riksbankens Jubileumsfond, P11‐0795:1Available from: 2018-04-20 Created: 2018-04-20 Last updated: 2020-10-26Bibliographically approved

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Mårtensson Hansson, Maria

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CiteExportLink to record
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Citation style
  • apa
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  • vancouver
  • Other style
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  • de-DE
  • en-GB
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • asciidoc
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