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’ 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.