Abstract

PurposeThis study aims to examine interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster.Design/methodology/approachThis study uses a theoretical framework based on routine clusters, including routine complementarities. The authors use an in-depth case study to explore interactions of a management accounting routine integrating into a routine cluster.FindingsThe 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/valueTo the best of the authors’ knowledge, this 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.

Full Text
Published version (Free)

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call