[go: up one dir, main page]
IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v25y2014i8p743-756.html
   My bibliography  Save this article

Framing shared services

Author

Listed:
  • Kastberg, Gustaf
Abstract
During the last decade there has been an increase in the use of horizontal organizational relationships (HORs) such as strategic alliances, shared services, and outsourcing. Studies accentuate the unstable, fragile nature of HORs and the importance of directing attention to how these arrangements are formed and how and why they change. The aim in this study is to explore control problems of HORs and to discuss how different problems are related to accounting and control initiatives. A theoretical framework with the core concepts of framing and overflow is used as a theoretical point of departure. The empirical study is a longitudinal case study of the organization of a shared service center. In this study, we observe the problems of risk and coordination often discussed in the literature. However, guided by our theoretical framework, we also observe how many problems were formative and related to the forming of actors, relations and products. This study adds to the literature by conceptualizing how accounting and control not only functioned as framing devices, but also became sources of overflows, causing destabilization. Following the conceptual framework, we observe how overflow was caused both through reconnecting what had previously been separated and through cutting off relations in the process of disentangling the HOR.

Suggested Citation

  • Kastberg, Gustaf, 2014. "Framing shared services," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 743-756.
    • Handle: RePEc:eee:crpeac:v:25:y:2014:i:8:p:743-756
    DOI: 10.1016/j.cpa.2014.01.002
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235414000136
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2014.01.002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Wai Fong Chua & Habib Mahama, 2007. "The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 47-86, March.
    2. Roberts, John & Jones, Megan, 2009. "Accounting for self interest in the credit crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 856-867, August.
    3. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    4. Dekker, Henri C., 2004. "Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 27-49, January.
    5. Lise Justesen & Jan Mouritsen, 2011. "Effects of actor‐network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 161-193, February.
    6. Wanda J. Orlikowski & C. Suzanne Iacono, 2001. "Research Commentary: Desperately Seeking the “IT” in IT Research—A Call to Theorizing the IT Artifact," Information Systems Research, INFORMS, vol. 12(2), pages 121-134, June.
    7. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
    8. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
    9. Christina Boedker, 2010. "Ostensive versus performative approaches for theorising accounting‐strategy research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 595-625, June.
    10. Dechow, Niels & Mouritsen, Jan, 2005. "Enterprise resource planning systems, management control and the quest for integration," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 691-733.
    11. Tom Christensen & Per Lægreid, 2008. "The Challenge of Coordination in Central Government Organizations: The Norwegian Case," Public Organization Review, Springer, vol. 8(2), pages 97-116, June.
    12. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    13. Daniela Cristofoli & Angelo Ditillo & Mariannunziata Liguori & Mariafrancesca Sicilia & Ileana Steccolini, 2010. "Do environmental and task characteristics matter in the control of externalized local public services?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 350-372, March.
    14. Mouritsen, Jan & Thrane, Sof, 2006. "Accounting, network complementarities and the development of inter-organisational relations," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 241-275, April.
    15. Gustaf Kastberg & Sven Siverbo, 2008. "The Impossible Split? A Study of the Creation of a Market Actor," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 14(1), pages 65-75, February.
    16. Tomkins, Cyril, 2001. "Interdependencies, trust and information in relationships, alliances and networks," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 161-191, March.
    17. repec:kap:iaecre:v:14:y:2008:i:1:p:65-75 is not listed on IDEAS
    18. Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 237-269, April.
    19. Vosselman, Ed & Meer-Kooistra, Jeltje van der, 2009. "Accounting for control and trust building in interfirm transactional relationships," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 267-283, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lorino, Philippe & Mourey, Damien & Schmidt, Géraldine, 2017. "Goffman's theory of frames and situated meaning-making in performance reviews. The case of a category management approach in the French retail sector," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 32-49.
    2. Richter, Philipp Clemens & Brühl, Rolf, 2017. "Shared service center research: A review of the past, present, and future," European Management Journal, Elsevier, vol. 35(1), pages 26-38.
    3. Michal ?indelá? & Barbora Janasová, 2020. "Are accounting services threatened by moving to shared service centers? - An empirical evidence of czech companies," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 9(2), pages 111-127, December.
    4. Durocher, Sylvain & Georgiou, Omiros, 2022. "Framing accounting for goodwill: Intractable controversies between users and standard setters," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    5. Sargiacomo, Massimo & Ianni, Luca & Everett, Jeff, 2014. "Accounting for suffering: Calculative practices in the field of disaster relief," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 652-669.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Muhammad Kaleem Zahir-ul-Hassan & Reinald A. Minnaar & Ed Vosselman, 2016. "Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions?," Accounting and Business Research, Taylor & Francis Journals, vol. 46(4), pages 365-389, June.
    2. Lorino, Philippe & Mourey, Damien & Schmidt, Géraldine, 2017. "Goffman's theory of frames and situated meaning-making in performance reviews. The case of a category management approach in the French retail sector," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 32-49.
    3. Mahama, Habib & Chua, Wai Fong, 2016. "A study of alliance dynamics, accounting and trust-as-practice," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 29-46.
    4. Sharlene Biswas & Chris Akroyd, 2022. "Collaborative inter‐organisational relationships and management control change," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4569-4586, December.
    5. Daniela Ruggeri & Carmela Rizza, 2017. "Accounting information system innovation in interfirm relationships," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 203-225, May.
    6. Juan Manuel Ramon-Jeronimo & Raquel Florez-Lopez & Maria Angeles Ramon-Jeronimo, 2017. "Understanding the Generation of Value along Supply Chains: Balancing Control Information and Relational Governance Mechanisms in Downstream and Upstream Relationships," Sustainability, MDPI, vol. 9(8), pages 1-31, August.
    7. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    8. Kornberger, Martin & Pflueger, Dane & Mouritsen, Jan, 2017. "Evaluative infrastructures: Accounting for platform organization," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 79-95.
    9. Ariela Caglio & Angelo Ditillo, 2012. "Interdependence and accounting information exchanges in inter-firm relationships," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(1), pages 57-80, February.
    10. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
    11. Kornberger Martin & Pflueger Dane & Mouritsen Jan, 2017. "Evaluative infrastructures : Accounting for platform organization," Post-Print hal-02276737, HAL.
    12. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    13. Luis Silva Domingo & Teresa Canet-Giner & Ana Redondo-Cano, 2011. "Management control paths: applying levers of control in interorganisational relationships," Documentos de Investigación 65, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales.
    14. Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted, 2008. "Accounting, hybrids and the management of risk," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 942-967.
    15. Vosselman, Ed & Meer-Kooistra, Jeltje van der, 2009. "Accounting for control and trust building in interfirm transactional relationships," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 267-283, February.
    16. Rozenfeld, Gabriela Cecylia & Scapens, Robert William, 2021. "Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    17. Granlund, Markus, 2011. "Extending AIS research to management accounting and control issues: A research note," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 3-19.
    18. Linda English & Jane Baxter, 2010. "The Changing Nature of Contracting and Trust in Public‐Private Partnerships: The Case of Victorian PPP Prisons," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 289-319, September.
    19. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: A study of a non-government organization," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 737-756, November.
    20. Antonio Leotta, 2016. "Inter-firm coordination as an Information problem. The case of a divisionalized company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 167-188.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:25:y:2014:i:8:p:743-756. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.