uu.seUppsala University Publications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Roles of Accounting Information in Managerial Work
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2014 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.

Place, publisher, year, edition, pages
Uppsala: Företagsekonomiska institutionen , 2014. , 77 p.
Series
Doctoral thesis / Företagsekonomiska institutionen, Uppsala universitet, ISSN 1103-8454 ; 171
Keyword [en]
Accounting information, Managerial work, Managers, Management Accounting Systems, Accounting information systems, Informational resources, Construction industry
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:uu:diva-223653OAI: oai:DiVA.org:uu-223653DiVA: diva2:713549
Public defence
2014-06-10, Hörsal 2, Ekonomikum, Kyrkogårdsgatan 10, Uppsala, 13:15 (Swedish)
Opponent
Supervisors
Available from: 2014-05-19 Created: 2014-04-23 Last updated: 2014-05-19
List of papers
1. Backbone or helping hand?: On the role of information systems and non-systematic information in managers’ work
Open this publication in new window or tab >>Backbone or helping hand?: On the role of information systems and non-systematic information in managers’ work
2011 (English)In: Informing Science: The International Journal of an Emerging Transdiscipline, ISSN 1547-9684, E-ISSN 1521-4672, Vol. 14, 139-160 p.Article in journal (Refereed) Published
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-223638 (URN)
Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2017-12-05
2. Systems, roles and relationships in the governance ecology
Open this publication in new window or tab >>Systems, roles and relationships in the governance ecology
2011 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-223641 (URN)
Conference
Australian and New Zealand Academy of Management Conference
Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2016-04-29
3. Controlling the unmanageable?: On management control in a knowledge-intensive organisation
Open this publication in new window or tab >>Controlling the unmanageable?: On management control in a knowledge-intensive organisation
2013 (English)Conference paper, Oral presentation only (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-223643 (URN)
Conference
European Accounting Association Conference
Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2016-04-29
4. Timely accounting information as affordance
Open this publication in new window or tab >>Timely accounting information as affordance
(English)Article in journal (Refereed) Submitted
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-223646 (URN)
Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2014-04-23Bibliographically approved
5. Control questions and the mental construction pace: Shapes of accounting
Open this publication in new window or tab >>Control questions and the mental construction pace: Shapes of accounting
(English)Article in journal (Refereed) Submitted
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-223649 (URN)
Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2016-04-29
6. Professional accounting and the managerial profession: Diversity and dissent in a construction firm
Open this publication in new window or tab >>Professional accounting and the managerial profession: Diversity and dissent in a construction firm
(English)Article in journal (Refereed) Submitted
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-223651 (URN)
Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2014-05-26Bibliographically approved

Open Access in DiVA

fulltext(750 kB)2176 downloads
File information
File name FULLTEXT01.pdfFile size 750 kBChecksum SHA-512
b69d27c4afec2e078a65dc32f4436496228095d909fbc1f8e02b0823f274599f6251317429f985299d582c8939e3a2624d6bcd5f2d67b731700880f309cfdb9d
Type fulltextMimetype application/pdf

Authority records BETA

Gullberg, Cecilia

Search in DiVA

By author/editor
Gullberg, Cecilia
By organisation
Department of Business Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 2176 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 3484 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf