Dai Huu Nguyen, Martin Hiebl, Martin Quinn,
"Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines"
, in Qualitative Research in Accounting & Management, Vol. 20, Nummer 4, Emerald Group Publishing, Seite(n) 543-568, 2023
Original Titel:
Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines
Sprache des Titels:
Englisch
Original Kurzfassung:
Purpose: This study examines 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. We 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: The 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.