Stability and change in management accounting over time—A century or so of evidence from Guinness |
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| Institution: | 1. Department of Business and Management, Aalborg University, Fibigerstraede 11, DK-9220 Aalborg, Denmark;2. Center for Industrial Production, Department of Business and Management, Aalborg University, Fibigerstraede 10, DK-9220 Aalborg Oest, Denmark;1. Warwick Business School, Aberconway Building, Colum Drive, Cardiff CF10 3EU, UK;2. Business School, Loughborough University, Ashby Road, Loughborough LE11 3TU, UK;3. College of Business, Pittsburgh State University, 1701 South Broadway Street, Pittsburgh, KS 66762, USA;4. School of Accounting and Commercial Law, Victoria University of Wellington, P.O. Box 600, Wellington, New Zealand;1. Vaasan ammattikorkeakoulu, University of Applied Sciences, Raastuvankatu 31-33, FI-65100 Vaasa, Finland;2. Hanken School of Economics, Handelsesplanaden 2, FI-65100 Vaasa, Finland;1. College of Business, Florida State University, 821 Academic Way, Tallahassee, FL, 32306, USA;2. Eller College of Management, University of Arizona, 1130 E. Helen St., Tucson, AZ, 85721, USA;3. Sykes College of Business, The University of Tampa, 401 W. Kennedy Blvd., Tampa, FL, 33606, USA |
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| Abstract: | In recent years, much has been written on the nature of management accounting change, and indeed stability. Many researchers have used concepts such as rules and routines to interpret this change and/or stability. Recent research has provided an increasingly clear picture of what rules and routines are, as well as contributing to our understanding of the processes of change and stability in management accounting.Management accounting research has mainly presented rules and routines as related phenomena, but some conceptual work has suggested they are separable and can (and possibly should) be considered independently when studying processes of change/stability within management accounting. However, empirical support for such work has been scarce to date. This paper uses data from the archival records of the Guinness company in an effort to establish whether rules and routines, at least in management accounting research, are best considered separable concepts or not. The archival records are artefacts of rules and routines and thus can be used to trace the interactions of rules and routines over time. Support for the notion that rules and routines should be considered separately is presented. The findings also portray the stable, but changing, nature of management accounting routines over time; a point worthy of further research. |
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| Keywords: | Management accounting change Rules Routines |
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