Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines
Qualitative Research in Accounting & Management
ISSN: 1176-6093
Article publication date: 12 June 2023
Issue publication date: 14 July 2023
Abstract
Purpose
This study aims to examine interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster.
Design/methodology/approach
This study uses a theoretical framework based on routine clusters, including routine complementarities. The authors use an in-depth case study to explore interactions of a management accounting routine integrating into a routine cluster.
Findings
The findings show that complementarity between an existing and a new management accounting routine facilitates integration of the new routine into a routine cluster. They also suggest that when an ostensive understanding of a routine exists, the integration of the new management accounting routine is stronger, as the new and existing routines in the routine cluster are more closely intertwined.
Originality/value
To the best of the authors’ knowledge, this paper is among the first to explore the role of intertwinedness of a new management accounting routine and existing organizational routines in integrating a new management accounting routine into a routine cluster. The findings imply that future management accounting research may need to distinguish between different forms of complementarity.
Keywords
Acknowledgements
A previous version of this paper was part of the first author’s PhD thesis at the University of Siegen. The authors are grateful to two anonymous reviewers and the editor (Thomas Ahrens) for valuable and constructive comments on earlier versions of the paper. The authors would also like to thank the case organization and all interview partners for their willingness to participate in this research project. In addition, Dai Huu Nguyen thanks the Vietnamese Ministry of Education and Training (Bộ Giáo dục và Đào tạo Việt Nam) for financially supporting his doctoral studies abroad.
Citation
Nguyen, D.H., Hiebl, M.R.W. and Quinn, M. (2023), "Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines", Qualitative Research in Accounting & Management, Vol. 20 No. 4, pp. 543-568. https://doi.org/10.1108/QRAM-03-2022-0049
Publisher
:Emerald Publishing Limited
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