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Routines in management accounting research: Further exploration

Quinn, Martin (2011) Routines in management accounting research: Further exploration. Journal of Accounting & Organizational Change. , 7 (4). pp. 337-357. ISSN 1832-5912

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Abstract

Purpose This paper seeks to enhance the eminent work of Burns and Scapens (2000) by introducing broader conceptualisations on organisational routines and rules in to management accounting. Design/methodology/approach The paper sets out with the Burns and Scapens (2000) framework. The paper is primarily conceptual in nature and with the addition of some more recent literature on organisational routines serves to bolster the underpinnings of the Burns and Scapens (2000) framework. Drawing especially on the work of Feldman and Pentland (2003), the nature of management accounting routines in particular is explored in some detail. By association, rules are also explored. Findings This paper proposes that an ostensive-performative distinction of routines augments our conceptualisation of how management accounting routines can represent both a source of stability and of change (simultaneously). Also, by showing how routines can represent both structure and action simultaneously, some light is shed on the ongoing interrelationship between routines and rules as highlighted in the Burns and Scapens (2000) framework and some concerns in recent literature addressed. In particular, a refined view of both routines and rules not only bolsters the work of Burns and Scapens (2000), but potentially increases its applicability as a theoretical lens to empirical studies in less formal organisations. Practical implications The proposed refinements to the Burns and Scapens (2000) framework, which aim to clarify the nature of rules and routines in a management accounting context, may be particularly useful for researchers studying less formalised (or, less rules-based) organisations. The findings emphasise the potentially more important role of the less formal concept of routines in most organisations.

Item Type:Article (Published)
Refereed:Yes
Uncontrolled Keywords:business organisations; organisational routines
Subjects:Business > Accounting
DCU Faculties and Centres:DCU Faculties and Schools > DCU Business School
Publisher:Emerald Publishing
Official URL:http://www.emeraldinsight.com/fwd.htm?id=aob&ini=aob&doi=10.1108/18325911111182303
Copyright Information:© 2011 Emerald Publishing
Use License:This item is licensed under a Creative Commons Attribution-NonCommercial-Share Alike 3.0 License. View License
ID Code:16699
Deposited On:09 Dec 2011 15:00 by Martin Quinn. Last Modified 09 Dec 2011 15:00

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