Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines

Abstract

Purpose This study aims to examine interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster. Design/methodology/approach This 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. Findings The 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/value To 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.

Knowledge management drivers and its results: a quantitative study in a public higher education institution

“…The results gained from knowledge management in organizations depend on good practices and actions that integrate the core processes and routine activities of employees (Argote and Miron-Spektor, 2011;Nguyen et al, 2023). Improving knowledge creation processes is key because they facilitate how knowledge is discovered, captured, shared, or applied (Sabherwal and Becerra-Fernandez, 2003;Ensslin et al, 2020).…”

“…The results gained from knowledge management in organizations depend on good practices and actions that integrate the core processes and routine activities of employees (Argote and Miron-Spektor, 2011; Nguyen et al. , 2023).…”