Business Group - renjith krishnanPlease follow the links below to access work published by our team in the years 2007 & 2008. Some links  may only be accessible through journals and online databases requiring subscription.

The following articles and materials must not be reproduced or used in any way without permission from the author, contact for details…



Shared Services as a New Organisational Form: Some Implications for Management Accounting

Authors: Ian Herbert and Will Seal

About: As an alternative approach to outsourcing, the Shared Service Organisation (SSO) model retains support services in-house. By re-locating in specialised sites and by incorporating characteristics from business divisions, head office and outsourcing, the SSO is a new organisational form that combines a market-style, customer-centred, outlook with in-house management direction and control. Consultants claim that the SSO can reduce costs and improve support service quality, with the additional benefit that both control and knowledge remains located within the hierarchy of the firm.In order to critically review these claims and examine the specific novelty of the SSO, the paper interprets data from a longitudinal case study through the lens of institutional theory. Some implications for management accounting and management accountants are noted.

Published: British Accounting Review (June, 2012)

Type: Journal Article

Access/Link: Click Here (Restricted Access)


Raising the Standard in Organisational Design: The Role and Form of the Centre of Excellence

Authors: Ian Herbert and Kerrine Bryan

About: The term Centre of Excellence (CoE) is becoming a popular way of focusing attention on problem solving in many organisations, but what exactly is a CoE? Does it add value, or simply create tensions between ‘elite’ and other workers? Perhaps more cynically, is it just another ‘excellence’ fad? Kerrine Bryan and Ian Herbert answer some typical questions.

Published: Management Services Journal, Summer (2012) pp. 30-34

Type: Journal Article

Access/Link: Click Here (Full Access)


Relevance Regained? Performance Management in Shared Service Centres

Authors: Lin Fitzgerald, Rhoda Brown, Rosamund Chester-Buxton, Ian Herbert, Ruth King and Laurie McAulay

About: The combined work of AICPA and CIMA (together as CGMA) provides insights into the means and mechanisms for delivering excellent performance in shared service centres. The anniversary of Johnson and Kaplan’s ‘Relevance Lost’ paper provides the opportunity to reflect upon the relevance of management accounting to performance management. Shared services provide the context – a change in organisational form.

Published: CIMA (2012)

Type: Project Report

Access/Link: Click Here (Full Access)


Shared Services as an Organisational Hybrid and the Role of Management Accounting

Authors: Ian Herbert and Will Seal

About: In recent years the outsourcing of service activities to third party contractors has been a key feature of both public and private sector approaches to increasing process efficiency and organisational effectiveness. An alternative approach is the emerging concept of the Shared Service Centre for which it is claimed that by concentrating service activities in one site, specially chosen for the purpose, the SSC can also reduce costs, improve quality and engender a quasimarket orientation but, with the additional benefit that both control and knowledge remains located within the hierarchy of the firm. Drawing on longitudinal case study evidence the paper explores how the SSC might be understood as a hybrid within a range of approaches to undertaking support activities and notes some implications for the role of management accounting.

Published: British Accounting Review (2011)

Type: Academic Article

Access/Link: Click Here (Full Access)




Business Transformation Through Empowerment and the Implications for Management Control Systems

Winner of the ‘Outstanding Paper Award’ in the Literati Network Awards for Excellence 2010.

Authors: Ian Herbert

About:  The purpose of this paper is to explore the concept of employee empowerment, and the implications for management control systems (MCS), as the style of management changes from a hierarchical, top-down, style to a more lateral, bottom-up, orientation, in which workers assume greater responsibility for situated decision-making and self-monitoring.

Published: Journal of Human Resource and Cost Accounting (2009)

Type: Academic Journal

Access/Link: Click Here (Restricted Access)


Back to the Future: New Potential for Structuration in Evolutionary Theories of Management Accounting

Authors: Ian Herbert and Alan Coad

About: For three decades, the use of structuration theory has made a distinctive contribution to management accounting research. A recent development of the theory by Stones [Stones, 2005. Structuration Theory. Palgrave Macmillan, Basingstoke] advocates a move away from the relatively abstract concepts evident in the work of Giddens, towards providing more concrete constructs that give epistemological and methodological guidance to researchers in the field. In order to achieve this, he recommends deployment of the concept of position–practices, combined with use of a quadripartite model of structuration. The main purpose of this paper is to examine the potential of this development for management accounting research. We do so by setting it within our own skeletal model of the structuration process, and then using it to analyse a case study of management accounting practices in a privatised utility company. We conclude that investigation of position–practices focuses attention on the strategic conduct of agents, the importance of power in social interaction, and a plurality of structures and theories of action. But, whilst the quadripartite model highlights the phenomenology, hermeneutics and practices of agents, we note that it provides few direct insights into the processes of reproduction, learning and change in management accounting. We suggest this limitation can be overcome by using structuration theory in a flexible manner, drawing inspiration from other theoretical perspectives which ascribe central roles to path dependency, contradiction and praxis.

Published: Management Accounting Research (Setember, 2009)

Type: Academic Journal Article

Access/Link: Click Here (Restricted Access)


Back to top