Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines

Purpose – This study examines interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster.
Design/methodology/approach – This study uses a theoretical framework based on routine clusters, including routine complementarities. We use an in-depth case study to explore interactions of a management accounting routine integrating into a routine cluster.
Findings – The findings show that complementarity between an existing and a new management accounting routine facilitates integration of the new routine into a routine cluster. They also suggest that when an ostensive understanding of a routine exists, the integration of the new management accounting routine is stronger as the new and existing routines in the routine cluster are more closely intertwined.
Originality/value – The paper is among the first to explore the role of intertwinedness of a new management accounting routine and existing organizational routines in integrating a new management accounting routine into a routine cluster. The findings imply that future management accounting