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1 – 10 of over 3000Paolo Ferri, Shannon I.L. Sidaway and Garry D. Carnegie
The monetary valuation of cultural heritage of a selection of 16 major public, not-for-profit Australian cultural institutions is examined over a period of almost three decades…
Abstract
Purpose
The monetary valuation of cultural heritage of a selection of 16 major public, not-for-profit Australian cultural institutions is examined over a period of almost three decades (1992–2019) to understand how they have responded to the paradoxical tensions of heritage valuation for financial reporting purposes.
Design/methodology/approach
Accounting for cultural heritage is an intrinsically paradoxical practice; it involves a conflict of two opposite ways of attributing value: the traditional accounting and the heritage professionals (or curatorial) approaches. In analysing the annual reports and other documentary sources through qualitative content analysis, the study explores how different actors responded to the conceptual and technical contradictions posed by the monetary valuation of “heritage assets”, the accounting phraseology of accounting standards.
Findings
Four phases emerge from the analysis undertaken of the empirical material, each characterised by a distinctive nature of the paradox, the institutional responses discerned and the outcomes. Although a persisting heterogeneity in the practice of accounting for cultural heritage is evident, responses by cultural institutions are shown to have minimised, so far, the negative impacts of monetary valuation in terms of commercialisation of deaccessioning decisions and distorted accountability.
Originality/value
In applying the theoretical lens of paradox theory in the context of the financial reporting of heritage, as assets, the study enhances an understanding of the challenges and responses by major public cultural institutions in a country that has led this development globally, providing insights to accounting standard setters arising from the accounting practices observed.
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Kirsi-Mari Kallio, Tomi J. Kallio, Giuseppe Grossi and Janne Engblom
Employing institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia.
Abstract
Purpose
Employing institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia.
Design/methodology/approach
Large datasets were collected over time, combining both quantitative and qualitative elements. The data were gathered from a two-wave survey in 2010 (966 respondents) and 2015 (672 respondents), conducted among scholars performing teaching- and research-oriented tasks in three Finnish universities.
Findings
The analysis showed statistically significant changes over time in the ways that the respondents were positioned in three major groups influenced by different institutional logics. This study contributes to the international debate on institutional change in universities by showing that in Finnish universities, emerging business logics and existing professional logics can co-exist and be blended among a growing group of academics. The analysis of qualitative open-ended answers suggests that performance measurement systems have led to changes in institutional logic, which have influenced the scholars participating in institutional work at the microlevel in academia.
Social implications
While most scholars remain critical of performance measurement systems in universities, the fact that many academics are adapting to performance measurement systems highlights significant changes that are generally occurring in academia.
Originality/value
While most extant studies have focused on field- and organizational-level analyses, this study focuses on understanding how the adoption of performance measurement systems affects institutional logic and institutional work at the microlevel. Moreover, the study's cross-sectional research setting increases society's understanding of institutional evolution in academia.
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Florian Gebreiter and Nunung Nurul Hidayah
The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the…
Abstract
Purpose
The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the competing accountability pressures professional and commercial logics exerted on academics at a business school, how individual lecturers responded to such pressures, and what drove these responses.
Design/methodology/approach
The paper draws on a case study of an English business school and is informed by the literatures on institutional logics and hybrid organisations.
Findings
The paper shows that the co-existence of professional and commercial logics at the case organisation exerted competing accountability pressures on lecturers. It moreover shows that sometimes deliberately and purposefully, sometimes ad hoc or even coincidentally, lecturers drew on a wide range of responses to these conflicting pressures, including compliance, defiance, combination and compartmentalisation.
Originality/value
The paper sheds light on individual level responses to competing institutional logics and associated accountability pressures, as well as on their drivers. It also highlights the drawbacks of user, customer or citizen accountability mechanisms, showing that a strong emphasis on them in knowledge-intensive public organisations can have severe dysfunctional effects.
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Gustaf Kastberg Weichselberger and Cristian Lagström
The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid…
Abstract
Purpose
The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid organizations. Consequently, the literature has to a lesser extent explored how accounting mediates hybrid settings (while also being mediated), and the role of disentanglements in such processes. In hybrid settings, objects are difficult to define, and measures and tools difficult to agree upon. However, the literature on hybrid accounting is inconclusive and indicates that accounting can potentially both stabilize and de-stabilize relations in a hybrid setting. The authors address the research question of how accounting emerges and manifests itself in a process of entangling and disentangling in a heterogeneous emerging hybrid setting.
Design/methodology/approach
The paper is based on a longitudinal qualitative case study of the implementation of social investments, a public sector calculative framework based on the logic of measuring long term and social and economic impact of prevention. Methodologically, the study was guided by actor-network theory. In total, 18 observations and 48 interviews were conducted.
Findings
The observation the authors make in their case study is that much effort was spent on both keeping things apart and tying elements together. What the authors add to the literature is an illumination of how the interplay between entanglements and disentanglements facilitated the design idea of social investments to be enacted as multiple semi-integrated and purified hybridizations. The authors describe different translation points, each representing a specific hybridization where elements were added, recombined and disentangled. Still, the translation points were not completely compartmentalized, but rather semi-integrated where associations were facilitated through active mediation, likeness and productiveness for each other.
Research limitations/implications
One limitation is the single case approach. A second limitation arises from the ANT approach to hybridity.
Practical implications
A practical implication of this paper is that in hybrid settings, the semi-integrated character may be interpreted as a strength because it allows the mobilization of heterogenous actors. However, this may also come at the cost of governability and raises further questions of managerial practices in hybrid settings.
Social implications
The paper suggests the potentially productive role of disentanglements in allowing multiple hybridizations to evolve in hybrid accounting settings.
Originality/value
The paper suggests the potentially productive role of disentanglements in allowing multiple stabilized hybridizations to evolve in hybrid accounting settings.
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Zahirul Hoque, Kate Mai and Esin Ozdil
This paper has two purposes. First, it aims to explore how Australian universities used calculative rhetoric and practices through accounting numbers to persuade employees and…
Abstract
Purpose
This paper has two purposes. First, it aims to explore how Australian universities used calculative rhetoric and practices through accounting numbers to persuade employees and legitimize their financial recovery plans to alleviate the financial hardship caused by the COVID-19 pandemic. Second, it aims to analyze how the accounting-based solutions were legitimized through a well-blended pathos, logos and ethos rhetoric.
Design/methodology/approach
Building on a rhetorical theory of diffusion, we employed a qualitative research design within all 37 Australian public universities involving Internet-based documentary analysis.
Findings
This study finds that in an urgent crisis like the fiscal crisis caused by COVID-19, universities again found rescue in accounting tools, in particular budgets, as a rhetorical device to justify their operational and strategic choices such as job-cuts, programs closures and staff pay-cuts. However, in this crisis, the same old accounting-based solutions were even more quickly to be accepted by being delivered in management’s colorful blending of pathos–logos–ethos rhetoric.
Research limitations/implications
While this study is constrained to Australian public universities’ financial responses, its findings have implications for university decision-makers and higher education policymakers across the globe when it comes to university management using calculative devices in persuading employees to work their way through financial hardship caused by an extreme health crisis-like COVID-19 pandemic.
Originality/value
This study adds more evidence that the use of budgets as a calculative tool continues to play a key role in organizations in the construction, mobilization and preservation of certain strategic and operational choices during volatilities. Especially, the same way of creating calculative-based solutions can be communicated via the colorful blending of different rhetoric to make it acceptable.
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Judith Frei, Dorothea Greiling and Judith Schmidthuber
The purpose of this paper is to explore how Austrian public universities (APUs) respond to the challenge of maintaining academic freedom while complying with legal requirements…
Abstract
Purpose
The purpose of this paper is to explore how Austrian public universities (APUs) respond to the challenge of maintaining academic freedom while complying with legal requirements and enhancing competitiveness by using Management Control Systems (MCSs). Specifically, it examines how APUs respond to the co-presence of academic, government and business logic.
Design/Methodology/Approach
The perspective of institutional logics as a theoretical lens and the framework of MCSs by Malmi and Brown (2008) serve to analyse how APUs respond to the existence of different institutional field-level logics. In-depth expert interviews from the perspective of APUs’ research management are conducted to identify the applied management control practices (MCPs) and APUs’ responses to the different institutional field-level logics.
Findings
This study identifies how academic, government and business logic are represented in field-level-specific MCPs and field-level-specific corresponding narratives. Reflecting upon APUs’ responses to the co-existence of academic and government logic, compliance or rather, selective coupling with government logic or decoupling from government logic became obvious.
Originality/value
To the best of the authors’ knowledge, this is the first study at higher education institutions representing academic, government and business logic in the applied MCPs in research management. The study reveals that APUs have developed specific responses and narratives regarding the existence of different institutional field-level logics.
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Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from…
Abstract
Purpose
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.
Design/methodology/approach
The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.
Findings
The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.
Originality/value
This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.
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This paper examines the qualities of situations wherein hybrid professionals in knowledge-intensive public organizations (KIPOs) vary in their displays of conflicting…
Abstract
Purpose
This paper examines the qualities of situations wherein hybrid professionals in knowledge-intensive public organizations (KIPOs) vary in their displays of conflicting institutional logics. Specifically, it examines the situations when individual researchers vary in their displays of a traditionalist academic- and an academic performer logic.
Design/methodology/approach
Analysis is grounded in an institutional logics perspective and founded on qualitative interviews with university researchers recurrently exposed to performance measurement and management.
Findings
The findings show that individual researchers display a traditionalist academic- and an academic performer logic in situations of lower or higher “perceived control exposure” (i.e. perceptions of (not) being exposed to “what the performance measurement system wants to/can ‘see’”). In more detail, that a traditionalist academic logic is displayed more in situations of lower “perceived control exposure” whereas an academic performer logic is displayed comparatively more in situations of higher “perceived control exposure”.
Originality/value
These findings add insight into when there is room for resistance to pressures to perform in accordance with increasing performance measurement and when researchers more so tend to conform. While previous research has mostly studied such matters by emphasizing variation between researchers, this study points out the importance of situations of lower or higher “perceived control exposure”. Such insight is arguably also more broadly valuable since it adds to our understanding about hybridity of professionals in KIPOs and how to design and use performance measurement systems in relation to them.
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Erin Jade Twyford, Farzana Aman Tanima and Sendirella George
In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.
Abstract
Purpose
In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.
Design/methodology/approach
The authors utilise CRT to demonstrate the emancipatory role of counter-stories in (re)telling racialized narratives, specifically the narrative of asylum seekers who arrive by sea and are subjected to the inhumane and oppressive nature of the Australian government's policy of offshore immigration detention.
Findings
Counter-stories, as tools of accountability, can make visible oppressive forces and the hidden practices of racialized social practices and norms.
Research limitations/implications
This paper emphasises that we are not in a post-racial world, and racialisation remains a fundamental challenge. We must continue to refute race as an ontological truth and strive to provide a platform for counter-stories that can spark or drive social change. This requires allies, including academics, to give that platform, support their plight, and offer avenues for change.
Originality/value
The authors introduce CRT as a theoretical tool for examining racialisation, opening space for a more critical confluence of accounting and race with potentially wide-reaching implications for our discipline. The paper also contributes to the limited accounting literature concerning asylum seekers, particularly in the use of counter-stories that offer a way of refuting, or challenging, the majoritarian/dominant narratives around asylum-seeking.
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Michelle Carr and Stefan Jooss
COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be…
Abstract
Purpose
COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.
Design/methodology/approach
Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.
Findings
The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.
Originality/value
The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.
Highlights
COVID-19 has forced Big 4 firms to challenge existing management control arrangements.
Literature has focused on traditional, onsite work settings and largely ignored change pathways.
The authors take a temporal perspective to unpack changes to management control arrangements.
Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.
The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.
COVID-19 has forced Big 4 firms to challenge existing management control arrangements.
Literature has focused on traditional, onsite work settings and largely ignored change pathways.
The authors take a temporal perspective to unpack changes to management control arrangements.
Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.
The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.
Details