دانلود رایگان مقاله انگلیسی توسعه نقش بازبینی شده حسابدارن مدیریتی: اداره بیمه تامین اجتماعی سوئد - وایلی 2018

Abstract

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 dehybridization of the MA role, from business partner to a pedagogical role on a consultative basis.

CONCLUSION

The results of this study show that the authority of the MA rests not only on decentralization (Järvenpää, 2007) and the proximity of MAs to managers (Burns & Baldvinsdottir, 2005), but more specifically on a definitional and a moral prerogative that may or may not be awarded to MAs enabling or disabling them to act as managers. Moreover, our study provides an example of how decentralization, if taken far enough, can lead to loss of authority among MAs. Finally, the results of this study show that the development of the MA's role need not necessarily be incremental or unidirectional, because the authority bestowed upon regional and local MAs at the SIA, which increased during NPM-influenced reforms (Paulsson, 2012), has now decreased as a consequence of the Lean-influenced reform. A deterministic development of the role of the MA from bean counter to business partner to helpdesk advisor is, however, not proposed. Instead, the role of the MA is viewed as a malleable concept, an idea that is already latent in the notions of expansion and hybridization (Burns & Baldvinsdottir, 2005, 2007; Burns et al., 1999) if contraction and de-hybridization are included as implicit conceptual possibilities of such developments. Consequently, the number of roles that an MA can take on is multiple and variable in the sense that, in time, the MA's role may not only expand and hybridize, but also contract and de-hybridize, through the appropriation and expropriation of tasks.