Making sense of cost-consciousness in social work

TY - JOUR

T1 - Making sense of cost-consciousness in social work

AU - Bukh, Per Nikolaj

AU - Christensen, Karina Skovvang

AU - Svanholt, Anne Kirstine

PY - 2021/1

Y1 - 2021/1

N2 - Purpose: This paper aims to explore how the introduction of new accounting information influences the understandings of cost-consciousness. Furthermore, the paper explores how managers use accounting information to shape organizational members’ understanding of changes, and how focusing on cost-consciousness influence professional culture within social services. Design/methodology/approach: The paper is based on a case study, drawing on sensemaking as a theoretical lens. Top management, middle management and staff specialists at a medium-sized Danish municipality are interviewed. Findings: The paper demonstrates how accounting metaphors can be effective in linking cost information and cost-consciousness to operational decisions in daily work practices. Further, the study elucidates how professionalism may be strengthened based on the use of accounting information. Research limitations/implications: The study is context specific, and the role of accounting in professional work varies on the basis of the specific techniques involved. Practical implications: The paper shows how managers influence how professionals interpret and use accounting information. It shows how cost-consciousness can be integrated with social work practices to improve service quality. Originality/value: The paper contributes to the literature on how accounting information influences social work. To date, only a few papers have focused on how cost-consciousness can be understood in practice and how it influences professional culture. Further, the study expands the limited accounting metaphor research.

AB - Purpose: This paper aims to explore how the introduction of new accounting information influences the understandings of cost-consciousness. Furthermore, the paper explores how managers use accounting information to shape organizational members’ understanding of changes, and how focusing on cost-consciousness influence professional culture within social services. Design/methodology/approach: The paper is based on a case study, drawing on sensemaking as a theoretical lens. Top management, middle management and staff specialists at a medium-sized Danish municipality are interviewed. Findings: The paper demonstrates how accounting metaphors can be effective in linking cost information and cost-consciousness to operational decisions in daily work practices. Further, the study elucidates how professionalism may be strengthened based on the use of accounting information. Research limitations/implications: The study is context specific, and the role of accounting in professional work varies on the basis of the specific techniques involved. Practical implications: The paper shows how managers influence how professionals interpret and use accounting information. It shows how cost-consciousness can be integrated with social work practices to improve service quality. Originality/value: The paper contributes to the literature on how accounting information influences social work. To date, only a few papers have focused on how cost-consciousness can be understood in practice and how it influences professional culture. Further, the study expands the limited accounting metaphor research.

KW - Budgeting

KW - Cost-consciousness

KW - Management accounting

KW - Metaphors

KW - Public sector

KW - Sensemaking

KW - Social services

U2 - 10.1108/QRAM-10-2019-0105

DO - 10.1108/QRAM-10-2019-0105

M3 - Journal article

SN - 1176-6093

VL - 18

SP - 102

EP - 126

JO - Qualitative Research in Accounting & Management

JF - Qualitative Research in Accounting & Management

IS - 1

ER -