Department of Economics and Business Economics

Making sense of cost-consciousness in social work

Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

Standard

Making sense of cost-consciousness in social work. / Bukh, Per Nikolaj; Christensen, Karina Skovvang; Svanholt, Anne Kirstine.

In: Qualitative Research in Accounting & Management, Vol. 18, No. 1, 01.2021, p. 102-126.

Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

Harvard

Bukh, PN, Christensen, KS & Svanholt, AK 2021, 'Making sense of cost-consciousness in social work', Qualitative Research in Accounting & Management, vol. 18, no. 1, pp. 102-126. https://doi.org/10.1108/QRAM-10-2019-0105

APA

Bukh, P. N., Christensen, K. S., & Svanholt, A. K. (2021). Making sense of cost-consciousness in social work. Qualitative Research in Accounting & Management, 18(1), 102-126. https://doi.org/10.1108/QRAM-10-2019-0105

CBE

Bukh PN, Christensen KS, Svanholt AK. 2021. Making sense of cost-consciousness in social work. Qualitative Research in Accounting & Management. 18(1):102-126. https://doi.org/10.1108/QRAM-10-2019-0105

MLA

Bukh, Per Nikolaj, Karina Skovvang Christensen and Anne Kirstine Svanholt. "Making sense of cost-consciousness in social work". Qualitative Research in Accounting & Management. 2021, 18(1). 102-126. https://doi.org/10.1108/QRAM-10-2019-0105

Vancouver

Bukh PN, Christensen KS, Svanholt AK. Making sense of cost-consciousness in social work. Qualitative Research in Accounting & Management. 2021 Jan;18(1):102-126. https://doi.org/10.1108/QRAM-10-2019-0105

Author

Bukh, Per Nikolaj ; Christensen, Karina Skovvang ; Svanholt, Anne Kirstine. / Making sense of cost-consciousness in social work. In: Qualitative Research in Accounting & Management. 2021 ; Vol. 18, No. 1. pp. 102-126.

Bibtex

@article{d22dd099dd4b4df8ada5c90ec2aa5b7c,
title = "Making sense of cost-consciousness in social work",
abstract = "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{\textquoteright} 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.",
keywords = "Budgeting, Cost-consciousness, Management accounting, Metaphors, Public sector, Sensemaking, Social services",
author = "Bukh, {Per Nikolaj} and Christensen, {Karina Skovvang} and Svanholt, {Anne Kirstine}",
year = "2021",
month = jan,
doi = "10.1108/QRAM-10-2019-0105",
language = "English",
volume = "18",
pages = "102--126",
journal = "Qualitative Research in Accounting & Management",
issn = "1176-6093",
publisher = "Emerald Group Publishing",
number = "1",

}

RIS

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

VL - 18

SP - 102

EP - 126

JO - Qualitative Research in Accounting & Management

JF - Qualitative Research in Accounting & Management

SN - 1176-6093

IS - 1

ER -