Search results

1 – 10 of over 170000
To view the access options for this content please click here
Article
Publication date: 1 June 2000

John Blake, Oriol Amat and Philip Wraith

Comparative national management accounting is a young discipline. A recent survey of management accounting practice in Europe reveals five major issues that contrast…

Abstract

Comparative national management accounting is a young discipline. A recent survey of management accounting practice in Europe reveals five major issues that contrast across national management accounting practice. In the light of this work we undertook a survey of Spanish management accounts and found that there is declining use of official government guidance on management accounting; the emerging management accounting profession is qualified by university education, and is not generally involved in any professional body; although the literature indicates a strong Anglo‐American influence on modern Spanish management accounting, we found a strong, previously unreported, German influence; a wide range of innovative management accounting approaches have been tried; there is a move towards a planning objective as the focus of the management accountant’s work.

Details

European Business Review, vol. 12 no. 3
Type: Research Article
ISSN: 0955-534X

Keywords

To view the access options for this content please click here
Article
Publication date: 1 June 2005

Gene Smith

To provide accounting department management and employees issues to consider when building trust within an accounting department.

Abstract

Purpose

To provide accounting department management and employees issues to consider when building trust within an accounting department.

Design/methodology/approach

A range of published (1994‐2005) publications, which aim to show the importance of building trust within an organization, are reviewed to show management accountants the importance of accomplishing organizational trust within an accounting department.

Findings

Accounting departmental employees need to trust accounting management. Accounting departmental employees need to feel comfortable communicating with accounting management. Employees will feel more comfortable communicating honestly and frankly if they feel their opinions and viewpoints are respected by accounting management. Accounting management should remember organizational trust is very important and a top priority in a well‐managed department.

Value

This paper identifies the importance of accounting departmental management building organizational trust in their daily activities as professional managers. Management accountants will be more cognizant of the need to continually build organizational trust within the accounting department after they read the article.

Details

Managerial Auditing Journal, vol. 20 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

To view the access options for this content please click here
Article
Publication date: 18 January 2016

Christoph Endenich, Andreas Hoffjan, Teresa Schlichting and Rouven Trapp

The purpose of this study is to explore if and how companies strive for a harmonization of management accounting systems in their international business units to support…

Abstract

Purpose

The purpose of this study is to explore if and how companies strive for a harmonization of management accounting systems in their international business units to support company-wide consistent strategy implementation and to analyze the underlying drivers and pitfalls. Our paper is motivated by the tension between the need for consistent strategy implementation in the different international business units of multinational companies and the traditional differences in management accounting practices across countries.

Design/methodology/approach

The field study comprised semi-structured in-depth interviews with management accounting experts in selected German and Spanish business units of 15 major German multinational companies.

Findings

The authors identified strong efforts for company-wide harmonization of management accounting practices and found that beside explicit initiatives set by corporate headquarters, more implicit pressures such as the education of management accountants, the work of global consultancies and the use of standardized ERP-systems constitute strong drivers of the identified harmonization.

Practical implications

The findings highlight implicit pressures as important drivers of the harmonization of management accounting systems in the international business units of multinational companies. Taking these implicit pressures into consideration can help multinational companies striving for a harmonization of business unit management accounting for consistent strategy implementation.

Originality/value

Building on a unique sample of pairs of German and Spanish business units of 15 major German companies, the field study explores harmonization practices and its drivers in multinational companies.

Details

Journal of Business Strategy, vol. 37 no. 1
Type: Research Article
ISSN: 0275-6668

Keywords

To view the access options for this content please click here
Article
Publication date: 1 February 1995

Paul Collier and Alan Gregory

Explores the use which is made of strategic management accountingin the hotel sector through case studies at six major UK hotel groups.Uses the definition of strategic…

Abstract

Explores the use which is made of strategic management accounting in the hotel sector through case studies at six major UK hotel groups. Uses the definition of strategic management accounting – “the provision and analysis of management accounting data relating to business strategy: particularly the relative levels and trends in real costs and prices, volumes, market share, cash flow and the demands on a firm′s total resources”. The results demonstrate that the accounting function in hotel groups is becoming increasingly involved in strategic management accounting, both in planning and in ad hoc exercises on the market conditions and competitor analysis. The widespread adoption of strategic management accounting is consistent with the open and relatively homogeneous nature of the industry and the high degree of competitiveness among the hotel groups in the market.

Details

International Journal of Contemporary Hospitality Management, vol. 7 no. 1
Type: Research Article
ISSN: 0959-6119

Keywords

To view the access options for this content please click here
Article
Publication date: 27 August 2021

Chandana Alawattage and Danture Wickramasinghe

This paper draws on the concepts of biopolitics and neoliberal governmentality to provide a sociological analysis of the strategic turn in management accounting.

Abstract

Purpose

This paper draws on the concepts of biopolitics and neoliberal governmentality to provide a sociological analysis of the strategic turn in management accounting.

Design/methodology/approach

This conceptual and review paper addresses four interrelated questions: How can the early history of management accounting be revisited from a biopolitical angle? How has strategising been linked to the neoliberal evolution of capitalism? How has this neoliberal connection transformed management accounting into its new form of strategising? What are the implications of this transformation for future research and pedagogical practices in management accounting?

Findings

Management accounting is strategised in four interrelated directions: by absorbing the jurisdictional and veridictional roles of the market into the calculative practices of management accounting; by transforming management accounting's centripetal hierarchical order of calculations to a centrifugal order the neoliberal governmentality demanded; by re-calculating the point of production as a site in which labour now takes the form of entrepreneurs of the self, performing not only material but also immaterial elements of managerial labour; and by rescoping management accounting to address issues the “fourth or the global age of security” brought, including the social and the environmental ones.

Research limitations/implications

The research expands the existing frames of reference for exploring contemporary calculative practices in neoliberal governmentality.

Social implications

Strategic turn in management accounting implicates in issues of security, governance and ethics and offers “new opportunities” for expanding management accounting's relevance beyond economic enterprises to various civil society and political constituencies.

Originality/value

This paper makes a theoretical contribution to management accounting's contemporary developments by demonstrating how it moves into biopolitical circulation.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article
Publication date: 19 July 2021

Ahmed Al-Dmour, Hala Zaidan and Abdul Rahman Al Natour

This study aims to empirically investigate the role of accounting information quality (AIQ) as a mediating factor in the relationship between knowledge management (KM…

Abstract

Purpose

This study aims to empirically investigate the role of accounting information quality (AIQ) as a mediating factor in the relationship between knowledge management (KM) processes and business performance (BP) of the financial institutions (FI) operating in Jordan.

Design/methodology/approach

Based on a literature review and knowledge-based theory, an integrated conceptual framework has been developed to guide the study. The study’s conceptual framework is constituted of three primary constructs, namely, KM processes (acquisition, integration and utilization), BP (financial indicators and non-financial indicators) and AIQ conceptualized using the International Accounting Standard Board’s (2010) framework fundamental qualitative characteristics (relevance, understandability, faith representation and comparability). Data has been collected through a self-administered questionnaire applied to 247 respondents. The targeted respondents have been FIs (commercial banks and insurance companies) in Jordan.

Findings

The main findings supported accounting information as a mediator factor in enhancing the relationship between the FIs’ KM process and BP (FI) operating in Jordan.

Originality/value

This study contributed to theory by filling a gap in the literature regarding the role AIQ as a mediator factor between the KM process and BP of the FI operating in Jordan as a developing country.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

Keywords

To view the access options for this content please click here
Article
Publication date: 28 May 2021

Loai Ali Zeenalabden Ali Alsaid

This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the…

Abstract

Purpose

This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the implementation of a management accounting system in an Egyptian state-owned enterprise (SOE), which has a politically sensitive institutional character.

Design/methodology/approach

This study adds to institutional management accounting research using a multi-level perspective of institutional dynamics in the smart city context. Data were collected from an interpretive case study of an Egyptian SOE that was under socio-political sustainability pressures to implement a smart electricity network project in New Minya city.

Findings

Smart city projects have formed social and political sustainability pressures, which introduced the enterprise resource planning (ERP) network as a new management accounting system. A new (complex and multi-level) management accounting system was invented to reinvent the sustainable city as an “accounting city” (which appeared rhetorically as a “smart city”). “Smart” being the visibility and measurability of the sustainability performance of the collective body, which calls the city and its connectivity to different institutional levels brought out in a city network project for the ERP-enabled electricity distribution.

Research limitations/implications

This study examines a single case study from a single smart city and identifies the accounting community’s need for multiple and comparative case studies to further analyse the potential impact of smart city reforms and projects on the sustainable implementation of management accounting systems.

Practical implications

City policymakers and managers may benefit from the practical findings of this interpretive field-based case study in planning, implementing and monitoring smart city projects and objectives.

Social implications

Individual and collective well-being may be enhanced through new management accounting forms of multi-level local governance and increased political, field and organisational sustainability.

Originality/value

This study provides important insights into the sustainability dynamics of management accounting in achieving smart city reforms. The achievement of sustainability management accounting systems has connected to multiple ERP roles at different institutional levels, which resulted in accommodating the socio-political objectives of smart city projects.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

To view the access options for this content please click here
Book part
Publication date: 3 July 2017

Kelly M. Soderstrom, Naomi S. Soderstrom and Christopher R. Stewart

The paper complements the research framework proposed by Kim and Matsumura (2017) through a broad survey of the management accounting research in sustainability.

Abstract

Purpose

The paper complements the research framework proposed by Kim and Matsumura (2017) through a broad survey of the management accounting research in sustainability.

Methodology/approach

The paper reviews recent management accounting research in the area of corporate responsibility/sustainability; focusing on articles published in seven widely recognized accounting journals and the Journal of Business Ethics.

Findings

Our survey of the recent literature indicates: (1) a major focus has been on integration of sustainability in management control systems; (2) the primary research methods used are case studies and surveys, with few large sample, archival studies (primarily on compensation); and (3) a significant amount of literature has been published outside of the traditional accounting literature.

Originality/value

The paper complements existing literature reviews in the area by focusing on the set of most widely recognized journals. By focusing on these journals, we highlight opportunities for future research that are likely to reach a broader accounting readership.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78714-530-6

Keywords

To view the access options for this content please click here
Article
Publication date: 12 March 2021

Loai Ali Zeenalabden Ali Alsaid

This study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance in a politically and militarily…

Abstract

Purpose

This study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance in a politically and militarily sensitive developing country.

Design/methodology/approach

This study extends the application and contribution of a multi-level institutional framework to previous management accounting literature on the potential relationship between performance measurement and smart city governance. The value of utilising a multi-level framework is to broaden and deepen theoretical analyses about this relationship to include the effect of political pressure from the military regime at the macro level on the institutionalisation of a performance measurement system at the micro-organisational level. Taking the New Cairo city council smart electricity networks project (Egypt) as an interpretive qualitative single-case study, data collection methods included semi-structured interviews, direct observations and documentary readings.

Findings

Performance measurement systems or metrics, especially in politically and militarily sensitive smart cities, constitutes a process of cascading (macro-micro) institutionalisation that is closely linked to sustainable developments taking place in the wider arena of urban policies. Going a step further, accounting-based performance metrics, arising from political and military pressures towards public-private collaborations, contribute to smart city management and accountability (governance). Institutionalised measurement systems or performance metrics play a powerful accounting role(s) in shaping and reshaping political decisions and military actions in the city council.

Originality/value

Theoretically, this study goes beyond the cascading institutionalisation process by arguing for the powerful role(s) of institutionalised accounting and performance measurement systems in smart city decision-making and governance. Empirically, it enriches previous literature with a case study of a developing Arab Spring country, characterised by an emerging economy, political sensitivity and military engagement, rather than developed and more stable countries that have been thoroughly investigated. It is also among the first politically engaged accounting case studies to highlight public-private collaborations as a recent reform in public sector governance and accountability.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

To view the access options for this content please click here
Book part
Publication date: 23 November 2016

Eric G. Flamholtz, Ozat Baiserkeyev, Dariusz Brzezinski, Antonia Dimitrova, Du Feng, Ivailo Iliev, Fernanda Milman and Pawel Rudnik

This paper argues that currently management accounting is simply too narrow and proposes how to broaden its scope to make it more relevant and useful.

Abstract

Purpose

This paper argues that currently management accounting is simply too narrow and proposes how to broaden its scope to make it more relevant and useful.

Methodology/approach

The approach is to provide a critique of the extent to which management accounting sufficiently deals with three primary areas that classic management accounting has been myopic about at least to some extent: Organizational control, Organizational measurement, and Intellectual assets.

Findings

The paper argues that management accounting has not taken a “deep dive” into these areas and has placed itself at risk of being marginalized. It presents potential frameworks and tools of organizational control, organizational measurement, and intellectual assets as “add-ons” to management accounting to increase its relevance and utility.

Research implications

The paper shows how management accounting must be broadened to include all organizational measurement and accountability for planning and control.

Practical implications

The paper describes several global applications of the proposed revised frameworks, methodologies, and tools presented as potential add-ons to management accounting. These applications demonstrate the feasibility, utility, and generalizability of the broader management accounting “tool box” presented.

Originality/value

The paper proposes a revised paradigm for management accounting. This paradigm is original and its value is in serving as a catalyst for academics as well as practitioners to rethink and broaden the current paradigm of management accounting in order to be more relevant and useful. It provides a potential new set of tools for management accounting.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78560-972-5

Keywords

1 – 10 of over 170000