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Quality management adoption and management accounting change in a sub-Saharan African firm

Belaynesh Teklay (University of Nottingham - Ningbo China, Ningbo, China)
Belete Jember Bobe (Department of Accounting, Deakin Business School, Deakin University, Melbourne, Australia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 23 June 2023

Issue publication date: 25 March 2024

515

Abstract

Purpose

In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors’ aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices.

Design/methodology/approach

The authors applied the extended Burns and Scapens framework and employed a case study research approach. The authors collected empirical data through semi-structured interviews and secondary sources and used direct content analysis to analyse the data.

Findings

The authors’ findings suggest that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support effective QMP implementation.

Practical implications

This study emphasises the importance of aligning institutional logics to fully realise the benefits of new strategies and identifies technical competencies, access to information and communication technology, and clarity about the role of management accounting in modernising management practices as critical success factors.

Originality/value

This study is original in that it provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits.

Keywords

Acknowledgements

The authors would like to express heartfelt gratitude to the following individuals for valuable time and expertise in reviewing and providing feedback on this paper: Professor Greg Clinch (Deakin University), Professor Alemayehu Molla (RMIT University), Associate Professor Ralph Kober (Monash University), Associate Professor Dessalegn Getie (RMIT University), Associate Professor Arifur Khan (Deakin University) and Professor Steven Dellaportas (Xi'an Jiaotong-Liverpool University). The authors would also like to acknowledge the valuable comments by the reviewers of Global Management Accounting Research Symposium (GMARS) 2020 and Forum for Research in Management Accounting (MONFORMA) 2020. The authors are also indebted to the participants at presentations in the MONFORMA 2020 virtual conference and the 2021 Departmental Seminar of Department of Accounting, Deakin University for the valuable feedback. This paper has also benefited from the comments of the participants of the NUBS Tri-Campus Conference 2020, organised by the Nottingham University Business School China, Ningbo. This research was supported by Department of Accounting, Deakin Business School, Australia. The authors would also like to express gratitude to the two anonymous reviewers who provided valuable insights during the peer review process. The reviewers' feedback and suggestions were instrumental in enhancing the quality and rigor of the research. Finally, the authors would like to express sincere appreciation to Professor Lee Parker, the editor of AAAJ, for the professor's guidance and support throughout the review process. The responsibility for any remaining errors or omissions lies solely with the authors.

Citation

Teklay, B. and Bobe, B.J. (2024), "Quality management adoption and management accounting change in a sub-Saharan African firm", Accounting, Auditing & Accountability Journal, Vol. 37 No. 3, pp. 713-742. https://doi.org/10.1108/AAAJ-03-2021-5212

Publisher

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Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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