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1 – 10 of over 141000Nizar Mohammad Alsharari, Robert Dixon and Mayada Abd El-Aziz Youssef
– This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations.
Abstract
Purpose
This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations.
Design/methodology/approach
Having an institutional perspective, the paper develops a “conceptual contextual framework” of management accounting change. The methodology to accomplish this theory building consists of an integration of a number of different works summarizing the common elements, contrasting the differences and extending the work in some fashion. Particularly, it draws on theoretical triangulation by adopting three approaches: old institutional economics for internal processes and factors (Burns and Scapens, 2000); new institutional sociology for external processes and pressures (Dillard et al., 2004); and power and politics mobilization (Hardy, 1996).
Findings
The proposed framework provides an understanding of the complex “mixture” of interrelated factors that may influence management accounting change at multi-institutional levels: political and economic level, organizational field level and organizational level.
Research limitations/implications
The framework extends institutional theory-based management accounting research as well as provides a comprehensive basis for examining dynamics of accounting in the institutionalization process. Through further research, the framework will be extended and refined.
Practical implications
The paper has practical implications for practitioners and officers as well as for the accounting profession and academics alike.
Originality/value
The proposed contextual framework provides insights into the processes of change by focusing attention on the underlying institutions that encode accounting systems or practices in three institutional levels: political and economic level, the organizational field level and organization level. Examining the tension between institutionalized beliefs and values that may occur between these three levels of institutions will enhance our understanding of management accounting change in organizations.
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Sudhir Rana, Jagroop Singh and Sakshi Kathuria
The study responds to the common concerns of authors, reviewers, and editors on writing and publishing high-quality literature review (LR) studies. First, we evolved the…
Abstract
The study responds to the common concerns of authors, reviewers, and editors on writing and publishing high-quality literature review (LR) studies. First, we evolved the background and decision elements on the five parameters of a quality LR paper: Planning, Operationalizing, Writing, Embedding, and Reflecting (POWER), from the editorials and guiding literature. Statistical procedure and refinement of 256 responses from writers, reviewers, and editors revealed 37 decision elements. Finally, a multicriteria-decision-making approach was applied to the detailed responses from the lead editors of ABDC, Scopus, ABS, and WoS journals, and 31 decision elements were found strong enough to represent these five parameters on the quality of LR studies. All five parameters are found important to be considered. However, a high priority is suggested for embedding (the results coming out of the review) and operationalizing (the process of conducting the review), whereas reflection, writing, and planning of LR papers still remain important. The purpose of the POWER framework is to overcome the challenges and decision dilemmas faced by writers and decision-makers. The POWER framework acts as a guiding tool to conduct LR studies in general and business management scholars in specific ways. In addition, this study provides a checklist (Table 6) and template (Appendix A1) of a quality LR study to its stakeholders.
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Debadyuti Das, Virander Kumar, Amit Kumar Bardhan and Rahul Kumar
The study aims to find out an appropriate volume of power to be procured through long-term power purchase agreements (PPAs), the volume to be sourced from the power exchange…
Abstract
Purpose
The study aims to find out an appropriate volume of power to be procured through long-term power purchase agreements (PPAs), the volume to be sourced from the power exchange through day-ahead and term-ahead options and also a suitable volume to be sold at different points of time within a day, which would finally lead to the optimum cost of power procurement.
Design/methodology/approach
The study has considered a Delhi-based power distribution utility and has collected all relevant data from its archival sources. A stochastic optimization model has been developed to capture the problem of power procurement faced by the distribution utility, which is modelled as a mixed integer linear programming problem. Sensitivity analyses were carried out on the important parameters including hourly demand of power, unit variable cost of power available through PPAs, maximum back-down percentage allowed under PPAs, etc., to investigate their impact on daily cost of power under PPAs, daily cost of power under day-ahead and term-ahead options, daily sales revenue and also the net total daily cost of power procurement.
Findings
The findings include the appropriate volume of power procured from different suppliers through PPAs and from the power exchange under day-ahead and term-ahead options and also the surplus volume of power sold under the day-ahead arrangement. It has also computed the total cost of power purchased under PPAs, the cost of power purchased from the power exchange under day-ahead and term-ahead options and also the revenue generated out of the sale of surplus power under the day-ahead arrangement. In addition, it has also presented the results of sensitivity analyses, which provide rich managerial insights.
Originality/value
The paper makes two significant contributions to the existing body of power procurement literature. First, the stochastic mixed-integer linear programming model helps decision makers in determining the right volume of power to be purchased from different sources. Second, based on the findings of the procurement model, a power procurement framework is developed considering the dimensions of uncertainty in power supply and the cost of power procurement. This power procurement framework would aid managers in making procurement decisions under different scenarios.
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João Oliveira and Stewart Clegg
This paper aims to clarify a paradox in an organisation: in the past, formally powerful “central” actors confronted important limitations in their relations with formally less…
Abstract
Purpose
This paper aims to clarify a paradox in an organisation: in the past, formally powerful “central” actors confronted important limitations in their relations with formally less powerful actors. However, three innovations – the financial accounting module of an enterprise resource planning (ERP) system, a corporate centre (CC) and a shared services centre (SSC) – substantially changed and re-centred network power relations. The authors adopt a critical discourse to explain this paradox, contributing to the emerging literature on SSCs and bridging the management control and power literatures.
Design/methodology/approach
An in-depth, processual, actor-network theory-inspired three-year case study of a large Portuguese manufacturer.
Findings
As the intertwined accounting-related innovations were (re)mobilised by actors, dynamically adjusting to unfolding repercussions, control and power effects emerged, enabling enhanced organisational steering.
Research limitations/implications
Based on a single case, this paper highlights effects of managerial technologies, in particular ERPs and SSCs, on control and power relations, and refines Clegg’s model for future research.
Practical implications
The transactional, low value-added activities typically performed by SSCs should not lead to underestimating their potentially profound organisational consequences. However, the surrounding socio-technical network is decisive for the emerging, inter-related repercussions.
Originality/value
This paper explains the relative capacity of actors to influence the practices and configuration of the organisational network structurally, fixing power relations within the socio-technical network through innovations in the accounting area, in particular ERPs and SSCs. By revising Clegg’s circuits of power framework, this paper contributes to understanding possibilities and limits of accounting techniques in management control procedures.
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Andreas Møller Jørgensen and Kim Normann Andersen
Whereas prior research has conceptualized and empirically investigated reinforcement and amplification mechanisms, this paper aims to propose a framework of power that captures…
Abstract
Purpose
Whereas prior research has conceptualized and empirically investigated reinforcement and amplification mechanisms, this paper aims to propose a framework of power that captures the dynamic ways in which different forms of online political action are structured by disparate mechanisms.
Design/methodology/approach
The paper derives a theoretical model of power from Foucault and affiliated governmentality studies, which constructs power as the mechanisms and logics that structure the field of possible actions. This model is grounded in research literature on e-democracy and applied in a study of the mechanisms that structure e-democracy.
Findings
The paper identifies four mechanisms that balance disparate concerns of e-democracy. Monitoring (M) mechanisms apply logics of security and service to weigh anonymity and publicity against each other. The range of participants is determined by Inclusion/exclusion (I) mechanisms which operate through rules of engagement. Moderation (M) mechanisms balance concerns for heterogenic viewpoints and homogeneity according to a logic of uniformity. Logics of profit-making and shared understanding warrant the balance that Exposure (E) mechanisms strike between information abundance and centralized access. The four mechanisms are combined in the MIME framework.
Research limitations/implications
The MIME framework includes mechanisms that are documented by the English-speaking research community, often with a substantial time lag. Others and potentially forceful mechanisms might not be reported in the research literature.
Practical implications
Practitioners are encouraged to be cognizant of the variety of mechanisms that condition e-democracy; their internal components and external relations of e-democratic practices when designing, building and conducting e-democratic initiatives.
Originality/value
Instead of focusing exclusively on the beneficiaries and the possible payoffs from e-democratic practices, the MIME framework developed in the paper focuses on the mechanisms which structure e-democracy.
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The purpose of this article is to explore and propose a way of using power as a theoretical anchor to investigate the information behaviour of people in work roles.
Abstract
Purpose
The purpose of this article is to explore and propose a way of using power as a theoretical anchor to investigate the information behaviour of people in work roles.
Design/methodology/approach
The paper reviews literature on power relevant to the information disciplines. Various models of power are described, and a more sophisticated view, which takes a relational approach to power, is used to suggest how information related behaviour could be investigated.
Findings
In this paper, power is regarded as a pervasive phenomenon involved in all aspects of individual lives, including the aspects emanating from work roles performed by individuals, thus manifesting itself as part of the relationships in the organisation. The paper suggests a framework that links information behaviour to power by arguing that power relations that form part of the processes of the work roles induce the information behaviour exhibited by those people. The paper concludes by pointing to a need for information behaviour researchers to consider power as central to understanding how people seek and use information.
Originality/value
The framework could be used as a tool for designing studies that will enable the collection of data on information behaviour.
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In the growing field of nonviolent social movement studies, questions of power are often layered in inquiries into drivers of mobilization and dynamics of success, from the…
Abstract
In the growing field of nonviolent social movement studies, questions of power are often layered in inquiries into drivers of mobilization and dynamics of success, from the individual to the societal level. The different ways marginalized groups utilize power are not adequately theorized, however. Here I address paradigmatic approaches to understanding power in nonviolent movements, identifying conceptual limitations to explaining stratification among nonviolent resisters. In response, I develop a framework for better understanding the socially constructed origins of nonviolent power among different mobilized groups. I first provide a sociology of knowledge survey of common theories of power in nonviolent mobilization. I also review literature on mobilization among marginalized populations to identify valuable insights lacking in nonviolent movements studies. I then explore one case of marginalized nonviolent resistance, that of the Mothers of the Plaza Mayo who mobilized for an end to the Argentine Dirty War. Through this case, I develop a social constructionist framework that can be generalized to better understand how stratification shapes nonviolent resistance differently for different actors. I conclude by proposing a general framework of inquiry, guiding scholars to pay attention to four dimensions of conflict and resistance when examining the power dynamics of nonviolent movements: the temporal context of conflict, the degree of repression, actor status and positionality, and how nonviolent strategies and tactics correspond to each of these dimensions.
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Rhea Preston and Philippa Velija
This chapters adopts Rao, Stuart, and Kelleher (1999) concept of exclusionary power to understanding women's experiences of working at the Football Association (FA) which explores…
Abstract
This chapters adopts Rao, Stuart, and Kelleher (1999) concept of exclusionary power to understanding women's experiences of working at the Football Association (FA) which explores the ways in which power operates in multiple intersecting forms through positional power, agenda-setting power, hidden power, power of dialogue and power of conflict (Rao et al., 1999). Our research draws on interviews with women who currently or have previously worked at the English Football Association (FA). Through the framework of exclusionary power, we explore the way forms of power intersect to influence women's experiences of working within the organisation. Our research expands current knowledge of gender and gender relations in sport governance in the UK through vocalising the experiences of women working within the FA and theorising the ways in which women experience exclusionary power through intersecting, multiple and repeated everyday practices.
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The purpose of this paper is to develop an integrated model, which incorporates the influence of different dimensions of power on various sub‐components of continuous innovation…
Abstract
Purpose
The purpose of this paper is to develop an integrated model, which incorporates the influence of different dimensions of power on various sub‐components of continuous innovation in inter‐firm networks using the product development process (PDP) as the unit of analysis.
Design/methodology/approach
A theoretical framework is developed initially. The theoretical framework is supported by two illustrative examples from the aerospace industry. Semi‐structured interviews, observation and template analysis are proposed as suitable data collection and analysis methods.
Findings
The paper offers a view on how the PDP is facilitated and/or constrained due to this interweavement. The paper offers five tentative initial templates surrounding the themes discussed.
Research limitations/implications
The conceptual framework is still in its nascent stage and requires substantial empirical work. As the relationships between power and knowledge in inter‐firm networks are currently under‐researched it might be worthwhile considering a qualitative approach to widen our understanding of the interrelationships of the concepts before embarking on a quantitative research endeavour.
Originality/value
This paper provides a conceptual model of how four dimensions of power influence the integration of sub‐components of continuous innovation throughout the high‐phased stage‐gate process in an inter‐firm network.
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