{"id":"https://openalex.org/W2901250428","doi":"https://doi.org/10.1108/jaoc-03-2017-0022","title":"Being a management accountant in a shared services centre","display_name":"Being a management accountant in a shared services centre","publication_year":2018,"publication_date":"2018-11-15","ids":{"openalex":"https://openalex.org/W2901250428","doi":"https://doi.org/10.1108/jaoc-03-2017-0022","mag":"2901250428"},"language":"en","primary_location":{"id":"doi:10.1108/jaoc-03-2017-0022","doi":"https://doi.org/10.1108/jaoc-03-2017-0022","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jaoc-03-2017-0022","pdf_url":null,"source":{"id":"https://openalex.org/S161977297","display_name":"Journal of Accounting & Organizational Change","issn_l":"1832-5912","issn":["1832-5912","1839-5473"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting & Organizational Change","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://www.utupub.fi/bitstreams/e5d03743-63fd-43c6-8cf2-3f529ef01fee/download","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5057569367","display_name":"Lauri Lepist\u00f6","orcid":"https://orcid.org/0000-0002-0687-6447","observed_orcids":["https://orcid.org/0000-0002-0687-6447"]},"institutions":[{"id":"https://openalex.org/I155660961","display_name":"University of Turku","ror":"https://ror.org/05vghhr25","country_code":"FI","type":"education","lineage":["https://openalex.org/I155660961"]}],"countries":["FI"],"is_corresponding":false,"raw_author_name":"Lauri Lepist\u00f6","raw_affiliation_strings":["Turku School of Economics, Pori Unit, University of Turku, Pori, Finland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Turku School of Economics, Pori Unit, University of Turku, Pori, Finland","institution_ids":["https://openalex.org/I155660961"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5071688881","display_name":"Justyna Dobroszek","orcid":"https://orcid.org/0000-0003-4728-9019","observed_orcids":["https://orcid.org/0000-0003-4728-9019"]},"institutions":[{"id":"https://openalex.org/I34250744","display_name":"University of \u0141\u00f3d\u017a","ror":"https://ror.org/05cq64r17","country_code":"PL","type":"education","lineage":["https://openalex.org/I34250744"]}],"countries":["PL"],"is_corresponding":false,"raw_author_name":"Justyna Dobroszek","raw_affiliation_strings":["Department of Accounting, Faculty of Management, University of Lodz, Lodz, Poland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Management, University of Lodz, Lodz, Poland","institution_ids":["https://openalex.org/I34250744"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5113654054","display_name":"Sinikka Moilanen","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98381234","display_name":"University of Oulu","ror":"https://ror.org/03yj89h83","country_code":"FI","type":"education","lineage":["https://openalex.org/I98381234"]}],"countries":["FI"],"is_corresponding":false,"raw_author_name":"Sinikka Moilanen","raw_affiliation_strings":["Department of Accounting, Oulu Business School, University of Oulu, Oulu, Finland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Oulu Business School, University of Oulu, Oulu, Finland","institution_ids":["https://openalex.org/I98381234"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5016615574","display_name":"Ewelina Zarzycka","orcid":"https://orcid.org/0000-0002-5347-2883","observed_orcids":["https://orcid.org/0000-0002-5347-2883"]},"institutions":[{"id":"https://openalex.org/I34250744","display_name":"University of \u0141\u00f3d\u017a","ror":"https://ror.org/05cq64r17","country_code":"PL","type":"education","lineage":["https://openalex.org/I34250744"]}],"countries":["PL"],"is_corresponding":false,"raw_author_name":"Ewelina Zarzycka","raw_affiliation_strings":["Department of Accounting, Faculty of Management, University of Lodz, Lodz, Poland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Management, University of Lodz, Lodz, Poland","institution_ids":["https://openalex.org/I34250744"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.7889,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.87715517,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"14","issue":"4","first_page":"492","last_page":"512"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9574999809265137,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9574999809265137,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10344","display_name":"Management and Organizational Studies","score":0.023900000378489494,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.004600000102072954,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-accountants","display_name":"management accountants","score":0.9700000286102295},{"id":"https://openalex.org/keywords/dirty-work","display_name":"dirty work","score":0.9779999852180481},{"id":"https://openalex.org/keywords/practice-theory","display_name":"practice theory","score":0.6340000033378601},{"id":"https://openalex.org/keywords/work-efficiency","display_name":"work efficiency","score":0.3109999895095825}],"concepts":[{"id":"https://openalex.org/C187029079","wikidata":"https://www.wikidata.org/wiki/Q958679","display_name":"Cognitive reframing","level":2,"score":0.7067198753356934},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6252126693725586},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.6208295226097107},{"id":"https://openalex.org/C75795011","wikidata":"https://www.wikidata.org/wiki/Q917904","display_name":"Typology","level":2,"score":0.5751276016235352},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.537777304649353},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5350367426872253},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.5320338606834412},{"id":"https://openalex.org/C14812997","wikidata":"https://www.wikidata.org/wiki/Q1825499","display_name":"Liminality","level":2,"score":0.518365204334259},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5096127986907959},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4822017252445221},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.46208804845809937},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3910066485404968},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.35297220945358276},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3394935429096222},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.20246505737304688},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.16983333230018616},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.1571306586265564},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.14612933993339539},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.07087299227714539},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C19165224","wikidata":"https://www.wikidata.org/wiki/Q23404","display_name":"Anthropology","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1108/jaoc-03-2017-0022","doi":"https://doi.org/10.1108/jaoc-03-2017-0022","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jaoc-03-2017-0022","pdf_url":null,"source":{"id":"https://openalex.org/S161977297","display_name":"Journal of Accounting & Organizational Change","issn_l":"1832-5912","issn":["1832-5912","1839-5473"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting & Organizational Change","raw_type":"journal-article"},{"id":"pmh:oai:utupub.fi:11111/37178","doi":null,"is_oa":true,"landing_page_url":"https://www.utupub.fi/handle/11111/37178","pdf_url":"https://www.utupub.fi/bitstreams/e5d03743-63fd-43c6-8cf2-3f529ef01fee/download","source":{"id":"https://openalex.org/S4306402470","display_name":"UTUPub (University of Turku)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I155660961","host_organization_name":"University of Turku","host_organization_lineage":["https://openalex.org/I155660961"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"https://www.utupub.fi/handle/10024/162567","raw_type":null},{"id":"pmh:oai:www.utupub.fi:10024/162567","doi":null,"is_oa":true,"landing_page_url":"https://www.utupub.fi/handle/10024/162567","pdf_url":"https://www.utupub.fi/bitstream/10024/162567/1/Being%20a%20management%20accountant%20in%20a%20shared%20services%20centre.pdf","source":{"id":"https://openalex.org/S4306402470","display_name":"UTUPub (University of Turku)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I155660961","host_organization_name":"University of Turku","host_organization_lineage":["https://openalex.org/I155660961"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},{"id":"pmh:oai:RePEc:eme:jaoc00:jaoc-03-2017-0022","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/JAOC-03-2017-0022.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:jaocpp:jaoc-03-2017-0022","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/JAOC-03-2017-0022/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:utupub.fi:11111/37178","doi":null,"is_oa":true,"landing_page_url":"https://www.utupub.fi/handle/11111/37178","pdf_url":"https://www.utupub.fi/bitstreams/e5d03743-63fd-43c6-8cf2-3f529ef01fee/download","source":{"id":"https://openalex.org/S4306402470","display_name":"UTUPub (University of Turku)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I155660961","host_organization_name":"University of Turku","host_organization_lineage":["https://openalex.org/I155660961"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"https://www.utupub.fi/handle/10024/162567","raw_type":null},"sustainable_development_goals":[{"score":0.48510000109672546,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2901250428.pdf","grobid_xml":"https://content.openalex.org/works/W2901250428.grobid-xml"},"referenced_works_count":29,"referenced_works":["https://openalex.org/W1530613463","https://openalex.org/W1539645062","https://openalex.org/W1742936267","https://openalex.org/W1964295097","https://openalex.org/W1976058889","https://openalex.org/W1985058153","https://openalex.org/W1999350076","https://openalex.org/W2009361944","https://openalex.org/W2028618347","https://openalex.org/W2034632927","https://openalex.org/W2041471454","https://openalex.org/W2042310078","https://openalex.org/W2049412439","https://openalex.org/W2064917231","https://openalex.org/W2093074006","https://openalex.org/W2113844446","https://openalex.org/W2118330673","https://openalex.org/W2125179746","https://openalex.org/W2130209286","https://openalex.org/W2131152376","https://openalex.org/W2136626775","https://openalex.org/W2139408729","https://openalex.org/W2255006856","https://openalex.org/W2257171512","https://openalex.org/W2340552146","https://openalex.org/W2460525775","https://openalex.org/W2479984966","https://openalex.org/W2503992070","https://openalex.org/W3121733912"],"related_works":["https://openalex.org/W7135687713","https://openalex.org/W7135670701","https://openalex.org/W7095425022","https://openalex.org/W3114434358","https://openalex.org/W3201687023","https://openalex.org/W1505933679","https://openalex.org/W7215508025","https://openalex.org/W2916182677","https://openalex.org/W7083023830","https://openalex.org/W2980614031"],"abstract_inverted_index":{"Purpose":[0],"The":[1,42,95],"purpose":[2],"of":[3,10,13,19,51,103,117],"this":[4],"paper":[5],"is":[6,30,134],"to":[7,120],"improve":[8],"understanding":[9],"the":[11,17,48,87,100,115,135],"work":[12,106,119],"management":[14,63,83,104,123],"accountants":[15,64,84,124],"in":[16,66,129],"context":[18],"a":[20,67,108],"shared":[21,68,109],"services":[22,69,110],"centre.":[23,111],"Design/methodology/approach":[24],"A":[25],"single":[26],"case":[27],"study":[28,96],"method":[29],"used":[31],"and":[32,39,77],"data":[33],"are":[34,45],"collected":[35],"via":[36],"semi-structured":[37],"interviews":[38],"internal":[40],"documents.":[41],"empirical":[43],"materials":[44],"analysed":[46],"from":[47,56],"theoretical":[49],"perspective":[50],"dirty":[52],"work,":[53],"incorporating":[54],"aspects":[55],"practice":[57],"theory.":[58],"Findings":[59,60],"suggest":[61],"that":[62],"working":[65],"centre":[70],"develop":[71,125],"their":[72,92,126],"occupational":[73,127],"esteem":[74,128],"by":[75],"refocusing":[76],"reframing":[78],"strategies.":[79],"Through":[80],"these":[81],"strategies,":[82],"can":[85],"decrease":[86],"perceived":[88],"\u201cdirtiness\u201d":[89],"associated":[90],"with":[91],"work.":[93],"Originality/value":[94],"sheds":[97],"light":[98],"on":[99],"under-researched":[101],"topic":[102],"accountants\u2019":[105],"within":[107],"Moreover,":[112],"it":[113],"offers":[114],"metaphor":[116],"liminal":[118],"characterise":[121],"how":[122],"circumstances":[130],"where":[131],"gaining":[132],"efficiency":[133],"main":[136],"objective.":[137]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2018-11-29T00:00:00"}