Management accounting and the construction of the legitimate manager
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- Goretzki, L. J Manag Control (2013) 23: 319. doi:10.1007/s00187-012-0163-x
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The aim of this study is to investigate why managers use management accounting techniques. Therefore, a qualitative single case study was conducted in an innovative and product-driven firm in which management accounting is considered playing an important role for management and control. Taking a philosophical stance, the case study illustrates how managers use management accounting as a “technology of the self” by which means they reflect and act upon themselves in order to become legitimate actors within the firm. Accordingly, the study shows how management accounting can support managers’ activities of self-control and self-constitution in the context of an institutionalised “regime of truth”.