Abstract
This article builds on the notion that, in order to meet the increasing management requirement for data, successful in-house accountancy professionals are internalising ever more capabilities and responsibilities, thereby reflecting a partnership role in professions related to basic operations. The study investigates the organisational interfaces of the accountancy profession vis-à-vis other professions during the change process. The findings identify some possible factors contributing to the traditional way of producing and utilising accounting information, and suggest some possible measures to be used as key facilitators in starting a change process aimed at securing an enlarged, more customer-oriented and highly interactive role for accountancy. The contribution of the study lies in increasing our understanding of surplus-value-producing inter-professional development processes. In addition, based on the case of rescue services the study provides a holistic view on accountancy knowledge management in public-sector services provided in inter-municipal cooperation.
Highlights
This study provides an insight into the current international process of change in the management of the public sector, ranging from decentralisation and privatisation to the development of goal-driven and client-oriented organisations (Osbourne & Gäbler, 1992; Helden, 2005)
The research results show the importance of the organisational interfaces of the accountancy profession vis-à-vis other professions during the process of change into a value-adding part of the organisation
Surplus-value-adding organisational finance-related knowledge management calls for merging the different kinds of inter-professional accountabilities into a coherent totality rather than a focus on function
Summary
This study provides an insight into the current international process of change in the management of the public sector, ranging from decentralisation and privatisation to the development of goal-driven and client-oriented organisations (Osbourne & Gäbler, 1992; Helden, 2005) In connection with these changes, management techniques from the private sector, denoted as New Public Management (see Hood, 1995), were introduced in many publicsector organisations. The challenge involved in the role shift to meet the data requirements - advocated in the literature and welcomed in practice - faced by the accountancy profession essentially means a cultural transition from number crunching towards business partnership. It imposes increased ability requirements on accountancy personnel and further demands on the functional professions and top management facing increasing efficiency and effectiveness targets
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