Table A1. Details of the interviews –...

Table A1.

Details of the interviews – data recorded and transcribed

Interview date	Firm(s) represented	Informant(s)	Duration (min.)
January 2016	Pivot, Electro	Presentation of the firm: led by the management accounting director and involving managers, team and process leaders, specialists, and the client’s partnership development director for finance operations (10 people in all)	153
January 2016	Pivot	Process manager	30
January 2016	Pivot	Process specialist	35
January 2016	Pivot	Process manager	45
January 2016	Pivot	Team manager	57
January 2016	Pivot	Process manager	38
January 2016	Pivot	Management accounting director	41
January 2016	Pivot	Discussion of team promotion and the control and planning of advertising costs: process manager and two management accounting specialists	80
February 2016	Pivot	Management accounting specialist	35
February 2016	Pivot	Senior process executive	65
February 2016	Pivot	Two management accounting specialists	130
February 2016	Pivot	Manager	48
February 2016	Pivot	Process manager	41
February 2016	Pivot	Team manager and process executive	80
February 2016	Pivot	Process executive	35
February 2016	Pivot	Manager (Lean)	60
February 2016	Pivot	Process manager	43
February 2016	Pivot	Business analyst	45
February 2016	Pivot	Senior business analyst	73
May 2016	Electro	Junior controller	30
June 2016	Electro	Senior controller	30
June 2017	Pivot	Management accounting director	45
June 2017	Electro	Manager responsible for financial management systems	27
August 2017	Pivot	HR manager and management accounting director	30

Interview date	Firm(s) represented	Informant(s)	Duration (min.)
January 2016	Pivot, Electro	Presentation of the firm: led by the management accounting director and involving managers, team and process leaders, specialists, and the client’s partnership development director for finance operations (10 people in all)	153
January 2016	Pivot	Process manager	30
January 2016	Pivot	Process specialist	35
January 2016	Pivot	Process manager	45
January 2016	Pivot	Team manager	57
January 2016	Pivot	Process manager	38
January 2016	Pivot	Management accounting director	41
January 2016	Pivot	Discussion of team promotion and the control and planning of advertising costs: process manager and two management accounting specialists	80
February 2016	Pivot	Management accounting specialist	35
February 2016	Pivot	Senior process executive	65
February 2016	Pivot	Two management accounting specialists	130
February 2016	Pivot	Manager	48
February 2016	Pivot	Process manager	41
February 2016	Pivot	Team manager and process executive	80
February 2016	Pivot	Process executive	35
February 2016	Pivot	Manager (Lean)	60
February 2016	Pivot	Process manager	43
February 2016	Pivot	Business analyst	45
February 2016	Pivot	Senior business analyst	73
May 2016	Electro	Junior controller	30
June 2016	Electro	Senior controller	30
June 2017	Pivot	Management accounting director	45
June 2017	Electro	Manager responsible for financial management systems	27
August 2017	Pivot	HR manager and management accounting director	30

Note:

29 informants, in 23 interviews and at a workshop, for 21 h 36 min in total. The organisational positions in Pivot, from lowest to highest, were the following: Process Executive/Business Analyst, Senior Process Executive/Senior Business Analyst, Specialist, Process Manager, Deputy Team Manager, TeamManager, Manager and Director

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