Management accounting practices as a means of learning in the professionalisation process

This study examines how professionalisation unfolds in family firms by investigating “whether” and “how” the management accounting language game sustains dialogical interactions between family firm and professional communities by activating reciprocal situated learning processes. Grounded in Pragmatic Constructivism, the family firm and professional views of doing business are conceptualised as two distinct topoi that guide how both communities interpret business facts and define courses of action. We argue that management accounting practices function as a language game that structures communication between these communities, enabling them to engage in dialogical interactions and reciprocal situated learning. An interventionist research conducted in a family-owned pharmaceutical firm reveals that empathy and openness to learning, fostering mutual understanding between family firm and professional communities, are crucial for identifying new business possibilities. The findings suggest that management accounting practices can act as a catalyst for communication and learning during the professionalisation journey of family firms. In particular, the paper introduces the concept of the learning bridge topos, which enables the ongoing of professionalisation. By using management accounting practices as a language game, both communities engage in open dialogue that helps bridge their different values and perspectives without compromising their core identities. The study contributes to the literature on family firm professionalisation by showing that management accounting practices act as communicative mechanisms that sustain learning and collaboration in complex organisational contexts. Practical implications refer to the importance of sustained empathic engagement between different communities to enable effective collaboration and organisational growth.