Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945
Contemporary studies of Chief Financial Officers (CFO) paint a picture of the role pre-1960 as being reflective of a more transactional one. Historical research sheds some doubt on this, and tends not to separate the role from its occupier. We provide an analysis of such a role in a large brewery f...
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Universidad de Murcia
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doaj-dea09eff2f234ea393eca68c105303152020-11-25T02:25:51ZengUniversidad de MurciaRevista de Contabilidad: Spanish Accounting Review1138-48911988-46722016-06-01201Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945Carmen Martínez Franco0Orla Feeney1Martin Quinn2Martin R.W. Hiebl3UCAM Faculty of Business and Law, Av. Jerónimos, 135, Murcia, SpainBusiness School, Dublin City University, Glasnevin, Dublin 9, IrelandBusiness School, Dublin City University, Glasnevin, Dublin 9, IrelandChair of Management Accounting and Control, University of Siegen, Hölderlinstraße 3, 57076 Siegen, Germany Contemporary studies of Chief Financial Officers (CFO) paint a picture of the role pre-1960 as being reflective of a more transactional one. Historical research sheds some doubt on this, and tends not to separate the role from its occupier. We provide an analysis of such a role in a large brewery from about 1920 to 1945. Drawing on the concept of position-practices, our results suggest that a CFO-predecessor role was informed by existing position-practices, which are separately identifiable from the occupier of the role itself. Some of the position-practices are recognizable in contemporary CFO roles. Importantly, focusing on the role as opposed to the occupier, gives our study potential to more broadly inform future research on the contemporary role. https://revistas.um.es/rcsar/article/view/357311CFOPosition-practicesRoleHistoryStructuration theory |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Carmen Martínez Franco Orla Feeney Martin Quinn Martin R.W. Hiebl |
spellingShingle |
Carmen Martínez Franco Orla Feeney Martin Quinn Martin R.W. Hiebl Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945 Revista de Contabilidad: Spanish Accounting Review CFO Position-practices Role History Structuration theory |
author_facet |
Carmen Martínez Franco Orla Feeney Martin Quinn Martin R.W. Hiebl |
author_sort |
Carmen Martínez Franco |
title |
Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945 |
title_short |
Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945 |
title_full |
Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945 |
title_fullStr |
Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945 |
title_full_unstemmed |
Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945 |
title_sort |
position practices of the present-day cfo: a reflection on historic roles at guinness, 1920–1945 |
publisher |
Universidad de Murcia |
series |
Revista de Contabilidad: Spanish Accounting Review |
issn |
1138-4891 1988-4672 |
publishDate |
2016-06-01 |
description |
Contemporary studies of Chief Financial Officers (CFO) paint a picture of the role pre-1960 as being reflective of a more transactional one. Historical research sheds some doubt on this, and tends not to separate the role from its occupier. We provide an analysis of such a role in a large brewery from about 1920 to 1945. Drawing on the concept of position-practices, our results suggest that a CFO-predecessor role was informed by existing position-practices, which are separately identifiable from the occupier of the role itself. Some of the position-practices are recognizable in contemporary CFO roles. Importantly, focusing on the role as opposed to the occupier, gives our study potential to more broadly inform future research on the contemporary role.
|
topic |
CFO Position-practices Role History Structuration theory |
url |
https://revistas.um.es/rcsar/article/view/357311 |
work_keys_str_mv |
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