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Book part
Publication date: 7 October 2019

Thomas G. Noland, Shawn Mauldin and Robert L. Braun

The purpose of this study is twofold. The first purpose is to inform faculty who are thinking of becoming a department head about the challenges they face if they choose…

Abstract

The purpose of this study is twofold. The first purpose is to inform faculty who are thinking of becoming a department head about the challenges they face if they choose to pursue a department head opportunity. The second purpose is to provide insight into the leadership of the accounting departments by looking at various workload aspects of department heads. The authors surveyed accounting department heads from programs with the Association to Advance Collegiate Schools of Business (AACSB) accounting accreditation, AACSB business only accreditation, and non-AACSB accreditation. Surveys were sent to 918 individuals listed as the leader of an accounting program in the 2016–2017 Hasselback Accounting Directory with 144 individuals responding (15.7% response rate). In addition to the workload of the department head in the areas of teaching, research, and service, the study analyzed the major challenges and difficulties the department head faces. The study also sought responses from survey participants on additional issues such as the benefits of AACSB accreditation and compensation.

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Article
Publication date: 1 April 2001

F.N.S. Vermaak and C.J. Cronjé

This paper illustrates the potential of the balanced scorecard as an instrument for accounting educators to guide, stimulate and sustain efforts in respect of planning and…

Abstract

This paper illustrates the potential of the balanced scorecard as an instrument for accounting educators to guide, stimulate and sustain efforts in respect of planning and improvement in the accounting education environment. The results of the reported survey among the heads of eleven accounting departments at South African universities support the potential applicability of the balanced scorecard in this regard.

Details

Meditari Accountancy Research, vol. 9 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 6 February 2017

Marzlin Marzuki, Nava Subramaniam, Barry J. Cooper and Steven Dellaportas

The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with…

Abstract

Purpose

The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with the following four factors: accounting academics’ attitudes towards ethics education (ATTDE); head of department support (HODS); peer support (PEERS); and accounting academics’ ethics teaching self-efficacy (ETSE).

Design/methodology/approach

The study utilises data from a questionnaire survey of 117 accounting academics in Malaysia and engages path analysis to test various hypothesised relationships.

Findings

The results indicate that ATTDE, HODS and PEERS have a significant and positive impact on accounting academics’ ETSE. The findings also suggest that ETSE and PEERS have a direct and positive impact on EXTENT. Overall, ETSE is found to be a significant mediating variable in the relationship between ATTDE, HODS, PEERS and EXTENT.

Research limitations/implications

The relatively small sample of 117 Malaysian accounting academics and the limited number of factors studied as drivers of ETSE, which limits generalisability of the results.

Practical implications

This paper is particularly useful for informing heads of departments and the regulatory and professional bodies of resourcing and fostering a work environment that supports peer support and interactions as well as knowledge resources that facilitate individual accounting academics’ to integrate ethics content in their courses or units.

Originality/value

The study is guided by Bandura’s (1977, 1997) self-efficacy theory and adapts Tschannen-Moran and Hoy’s (2001) teacher efficacy construct in understanding how accounting academic’s belief in one’s ability to complete tasks and achieve goals affects the level of integration of ethics in their courses.

Details

Asian Review of Accounting, vol. 25 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 October 1998

Lee Parker, James Guthrie and Rob Gray

This study explores academic activities with particular reference to research in the accounting and management disciplines. It explores emerging social constructions of…

Abstract

This study explores academic activities with particular reference to research in the accounting and management disciplines. It explores emerging social constructions of the role of research in academic work and the concept of what is deemed to constitute “quality” research. To this end it presents the results of an exploratory set of interviews with a sample of “gatekeepers”, namely professors and heads of accounting and management departments in British and Australian universities. They offer insights into the factors determining their construction of what constitutes quality in an academic’s research and publishing record, their ranking of various publication types and of publication activity generally, and their assessment of the influence of government policy priorities on the social construction of research quality.

Details

Accounting, Auditing & Accountability Journal, vol. 11 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 2 November 2010

Sónia Maria da Silva Monteiro and Beatriz Aibar‐Guzmán

The purpose of this paper is to explore the process of organizational change undergone by a large Portuguese business group within the context of the environmental agenda…

Abstract

Purpose

The purpose of this paper is to explore the process of organizational change undergone by a large Portuguese business group within the context of the environmental agenda and the role of accounting as a mechanism for change.

Design/methodology/approach

The paper reports the results of a case study conducted between 2006 and 2009. Information was obtained from semi‐structured interviews and secondary sources. Organizational changes were analyzed using Laughlin's model in order to identify which category reflected most of the changes introduced to address environmental matters.

Findings

This paper offers evidence that change is not a homogeneous phenomenon. Additionally, it confirms previous studies' findings which found that accounting did not play a significant role in the process of organizational change within the context of the environmental agenda.

Originality/value

This paper seeks to complement the research in this area by integrating observations from a case study into an existing model of levels of organizational change according to how a Portuguese business group incorporated environmental issues into its processes, policies and corporate culture.

Details

Journal of Accounting & Organizational Change, vol. 6 no. 4
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 7 October 2019

Carolyn Strand Norman and Nancy A. Bagranoff

Since at least the 1980s, the accounting profession has discussed and written about the gap between academics and the practice of accounting. More recently, accounting

Abstract

Since at least the 1980s, the accounting profession has discussed and written about the gap between academics and the practice of accounting. More recently, accounting academics have joined the call for increased faculty engagement with the accounting profession. As a result, the 2018 Association to Advance Collegiate Schools of Business International (AACSB) Eligibility Procedures and Standards for Accounting Accreditation include “Engagement” as a significant pillar of the new standards. The objective is to challenge accounting department faculty to engage more intentionally with accounting practitioners. Accounting Advisory Councils might represent an important opportunity to achieve such engagement. The authors conducted a survey to gain an understanding of advisory councils and how they might address the concerns of the accounting profession for more interaction and collaboration between the academy and the profession. It is encouraging that 96% of our AACSB accounting accredited respondents indicated that they have a functioning Accounting Advisory Council and that they believe the Council is very valuable in support of the department’s mission. In addition, the accounting department leaders reported a very high level of engagement with council members outside regular meetings. The survey results of this chapter provide additional insights on organization, membership, and engagement regarding Accounting Advisory Councils.

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Article
Publication date: 13 September 2011

Doan Ngoc Phi Anh, Duc‐Tho Nguyen and Lokman Mia

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a…

Abstract

Purpose

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period when the economy was in transition toward a more market‐oriented system.

Design/methodology/approach

Questionnaire responses were obtained from the head or vice‐head of the accounting department in 181 enterprises, and follow‐up interviews conducted with 20 of the respondents. The responses were analysed with simple statistical tests and ANOVA.

Findings

Two of the key findings are in line with results reported previously for other countries: adoption rates for “traditional” Western MAPs are higher than for “contemporary” ones; and state‐owned enterprises tend to exhibit lower adoption rates than other enterprises. A third key finding represents new insight, but it may be applicable to only Vietnam (and possibly a limited number of other transition economies). This third finding arises from our identification of a group of Western MAPs which closely resemble the type of accounting and planning activities routinely undertaken under the former central planning (CP) system. These CP‐compatible MAPs are adopted far more widely (even at present) than are other MAPs. Overall, the findings are broadly consistent with the diffusion of innovation theory.

Originality/value

This study examines the Western MAP adoption experiences of a developing economy in transition, one which has received relatively little attention in the MA literature to date.

Details

Pacific Accounting Review, vol. 23 no. 2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 6 June 2016

Heru Fahlevi

This paper aims to understand why an expected enhanced role of accounting in Indonesian public hospitals has not occurred, although serial organizational changes and…

Abstract

Purpose

This paper aims to understand why an expected enhanced role of accounting in Indonesian public hospitals has not occurred, although serial organizational changes and reform of hospital payment systems have taken place.

Design/methodology/approach

This study adopts a multiple case study research approach. It was carried out in two Indonesian public hospitals. Interviews were the main tool used for collecting data. The primary interviewees were the top managers, accountants and senior physicians in the hospitals surveyed.

Findings

Insights from the interviews revealed that the owners’ traditional role of funding deficits plus the conventional mindsets of managements and physicians who are only interested in health outcomes have hindered the infiltration of economic and accounting logic into the management of these two public hospitals. Consequently, the expected accounting innovations, i.e. an enhanced role of accounting in the hospitals’ daily activities did not emerge.

Research limitations/implications

This case study is not a longitudinal study and the interviewees, particularly senior physicians, were selected based on their availability and willingness to participate in the interviews. Thus, the findings should be treated with caution.

Practical implications

An enhanced role of accounting and other accounting innovations would indicate that the hospitals are responding as expected to the institutional and financial reforms.

Originality/value

Contingency theory and institutional theory have been used together in this study which aims to not only discuss the reasons for accounting changes occurring or not occurring, but also to understand the motivations behind the accounting changes or lack of change. Thus, a more comprehensive understanding of accounting innovations is expected.

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Article
Publication date: 1 April 2002

P.L. Joshi and H. Al‐Bastaki

This study examines the perceptions of 41 corporate chief accountants from Bahrain on the issues relating to the relative importance of international accounting topics in…

Abstract

This study examines the perceptions of 41 corporate chief accountants from Bahrain on the issues relating to the relative importance of international accounting topics in Bahrain. The study indicates a significant interest of the respondents in internationalizing the accounting curriculum. The topics which received importance rating of over 80% were: foreign investment and decision making, international accounting standards, financial reporting and disclosure, foreign currency transactions and translation, management information system (MIS) for multinational enterprises (MNEs), and consolidations. Results were also compared to a recent study from United States (US) and significant differences were found to exist in respect of several topics. The reasons for the major differences in the perceptions are explained in this paper, some of which may be attributed to cultural as well as environmental differences. The study also found that there is a strong support for adoption of the International Accounting Standards (IASs) because international markets are becoming increasingly important and there exists major differences in accounting principles among the Gulf Cooperation Council (GCC) countries themselves. Furthermore, the study also suggests that in view of the similarity in social, economic, and business practices in GCC countries, the highly ranked accounting topics reported in this study should perhaps be incorporated by the accounting departments of universities operating in the GCC region. This will facilitate the process of harmonization of the accounting curriculum in this region.

Details

Meditari Accountancy Research, vol. 10 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

Content available
Article
Publication date: 23 February 2021

Elodie Allain, Célia Lemaire and Gulliver Lux

Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are…

Abstract

Purpose

Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process is a topic that deserves more investigation. The aim of this article is to understand how the subtle resistance of individuals constructs neoliberal reforms through management accounting (MA).

Design/methodology/approach

The authors conducted a case study on three health and social organizations two years after major reforms were implemented in the health and social services sector in Québec, a province of Canada. These reforms were part of a new public management dynamic and involved the implementation of accounting tools, here referred to as New Public Management Accounting (NPMA) tools.

Findings

The authors’ findings show how managers participate in reforms, at the same time as attempt to stem the dehumanization they generate. Managers engage in subtly resisting, for themselves and for their field professional teams, the dehumanization and identity destruction that arises from the reforms. NPMA tools are central to this process, since managers question the reforms through NPMA tools and use them to resist creatively. However, their subtle resistance can lead to the strengthening of the neoliberal dynamic of the reform.

Originality/value

The authors contribute to both the literature of infrapolitics and MA by showing the role of NPMA tools in the construction of subtle resistance. Their article enriches the MA literature by characterizing the subtle forms of resistance and showing how managers engage in creative resistance by using the managerial potential flexibility of NPMA tools. The article also outlines how NPMA tools play a role in the dialectic process of resistance, since they aid managers in resisting reform-induced dehumanization but also support managers in reinventing and reinforcing what they are trying to fight. The authors’ study also illustrates the dialectic dynamic of resistance through NPMA in all its dimensions: discursive, material and symbolic. Finally, the authors contribute to management accounting literature by showing that NPMA tools are not only the objects of neoliberalization but also the support of backstage resistance to neoliberalization.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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