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This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of management fashion theory, which is a perspective that is well suited to the examination of the lifecycles of management accounting concepts and ideas.

This paper pursues a bibliographic approach to better understand the past and present state of activity-based thinking. Thus, this paper attempts to piece together a mosaic picture by synthesising existing research on activity-based thinking from a wide range of academic and practitioner-oriented sources.

While the original activity-based costing (ABC) model has evolved and broadened and has generated new related concepts, studies suggest that it is not as successful as accounting concepts such as the balanced scorecard. The overall popularity trajectory of activity-based thinking can be considered to be negative, and it is currently not receiving much attention in accounting journals.

This paper is based on desk research and is limited by a reliance on secondary sources. In addition, it may be subject to the authors’ own biases when it comes to defining relevant articles studied.

This paper provides more insight into the evolution and popularity of activity-based thinking and discusses some of the reasons why it is not more widely used in practice.

Although many studies have examined the diffusion of ABC-related techniques, most are quite dated. More than 30 years have passed since the coining of the ABC term, and the time is ripe to provide a historical re-examination of the impact of this type of thinking in the field of accounting and to consider the latest developments and trends.

Porter's activity‐based view of the firm is a comprehensive strategic framework which analyzes firm‐level competitive advantage. Although Porter's activity‐based view is widely cited by academics, taught to students, and applied by practitioners, little is known about its intellectual roots. Given that a framework's intellectual antecedents not only determine its current content, but also its future development, this paper aims to examine the intellectual roots of Porter's activity‐based view and the value chain.

The paper examines Porter's writings in an effort to document his influences while developing the activity‐based view and value chain. Porter's and other scholars' explanations are found to be lacking, so the paper ventures further down paths first suggested by Porter and others.

Whereas Porter's five forces framework built on the existing industrial organization paradigm, the activity‐based view is not derived from any existing paradigms. While consultants of the 1970s impacted Porter's development of the value chain and the activity‐based view, its deeper roots lay in operations research, particularly activity analysis; and the work of Arch Shaw, who was the first to teach a business policy course at Harvard Business School. Porter's contribution is to bring the diverse threads together into a coherent whole which managers can apply to analyze and improve their competitive positions.

Following Porter, the authors argue that activities are a key link between resource holdings and strategic positions. Therefore, it is only when the activity‐based and resource‐based views are integrated that they provide a comprehensive explanation of firm value creation.

The paper is the first to critically examine the intellectual antecedents of the activity‐based view.

This paper aims to focus on activity-based workplaces, which offer a diversity of typologies and configurations which, instead of being attributed to users, are shared according to the needs of their activities. Indeed, this paper questions the way these activity-based workplaces configure the ways in which individuals and collectives carry out their activity.

To do so, this paper established a two-phase methodology. Three days of observation amid three different units evolving in activity-based workplaces have helped us to identify the uses that emerged from these spatial typologies. Then, a set of two interviews with eight participants have been conducted based on the four dimensions of the situated acceptance model (Bobillier Chaumon, 2013) and on picture elicitation.

The results allow us to understand how activity-based workspaces can be considered as artefacts for the activity that needs to be appropriated to allow the worker to realise his activity.

The results provide an overview of the social and psychological consequences of activity-based workspaces on workers, their work collective and their activity. Thus, the conclusions can be mobilised in activity-based real estate projects, for example, during the design stage.

This research conducted with a situated approach based upon the study of the development of the activity proposes a change from the usual managerial approach about these activity-based workplaces, which prescribe an ideal way of working within the workplace.

The purpose of this paper is to examine the phenomenon of activity-based working (ABW), an office design and management system that has emerged in the past 20 years. It investigates its manifest and underlying agendas with a view to determining its degree of cost management focus and scientific management foundations.

The paper uses historical and website analysis methodologies for investigating historical office management philosophies and practices, as well as contemporary office design and management philosophies and related ABW practices and discourse. These are examined through the theoretical lenses of governmentality and impression management theories.

Despite a rhetoric of staff empowerment, ABW’s dominant agenda is overhead cost reduction and operating cost management. This reflects scientific management principles of early twentieth-century office design and management. Cost efficiencies and productivity emerge as key ABW output foci. While ABW adopters and advocates present ABW as a desirable staff satisfaction and operations facilitator, the cost agenda nonetheless commands centre stage.

Accounting research into the office and its processes is much needed. This has been largely neglected in favour of line management and factory floor costing and accountability systems. In a world dominated by service industries, the office as a centre of organisational and economic activity merits researchers’ greater attention.

Contemporary office design and functioning developments merit greater recourse to and acknowledgement of their historic roots. Then, practitioners can better design and implement systems that build on past knowledge and learnings. While such innovations as ABW may carry potential for improved organisational performance, care is needed with respect to their balancing of agendas and suitability for their institutional and cultural environments.

Organisational work has become a dominant part of social life in most economies today. Such innovations as ABW must be considered in terms of the societal culture into which they are introduced: how they reflect and adapt to that culture and what impacts they may also have on the culture itself. This includes dimensions such as organisational and self-control, as well as personal and organisational accountability.

This study presents itself as one of the very few refereed research studies of ABW currently available in the accounting, management or property research literatures. It also represents one of the very few studies of the office in the accounting research literature internationally.

In this chapter, we focus on the major reforms intended to ensure the sustainability of health care in Denmark between 2000 and 2020 and the evidence for the effectiveness of these reforms. We take a broad definition of sustainability and include reforms that aimed to improve the productivity of the health care sector both in terms of increasing activity for the same set of inputs and in terms of improving the quality of care. A characterisation of the Danish health care system as having gone through evolution rather than revolution (Pedersen, Christiansen, & Bech, 2005) is, with one exception, still true today, and reforms have been relatively few. As we demonstrate there is a relative lack of formal evaluations of these reforms.

In the first decade of the period, the majority of new policy measures aimed to increase the quantity of care provided by the health care sector. With the introduction of diagnosis-related groups (DRGs) to measure hospital activity, a wave of reforms created a stronger link between activity and hospital reimbursement, and introduced additional incentives for increasing activity, alongside requirements for increased technical efficiency. A centralisation reform in 2007 reduced the number of administrative units and saw the beginning of a development that would also lead to fewer hospital units. Procurements of medicines were professionalised, and a national council was established to consider the use of expensive hospital medicine.

In the second-half of the period, policy makers began questioning whether increased activity was always for the better, and slowly began experimenting with initiatives that would shift the focus to the quality and appropriateness of care. As in many other countries, this move occurred in the light of a realisation of a shift in the demographic structure of the country and the change this was expected to create for the future demand for health care.

Although some empirical evidence exists, it is striking that few of the changes to the health care sector has been subject to formal academic evaluation – especially when considering the availability of high quality nationwide micro data. We point to a number of important lessons that could be drawn from the Danish experiences.

However, the greatest potential for research into the sustainability of health care in the Danish setting is probably still to be realised by taking advantage of the possibilities of linking micro data on individuals' health care utilisation, schooling outcomes and labour supply, with the possibility of following individuals across decades. For example, Danish micro data make it possible to follow newborns in 1990 until they reach adulthood and simultaneously follow their parents from adulthood until they reach 60 years of age where the prevalence of chronic diseases begins to show.

The objective of this longitudinal case study is to study management control problems in corporate mergers and acquisitions. This is executed by analysing the post acquisition merger processes of two companies of equal size, but with different cultures and management accounting systems (MAS). It is argued that the MAS evolution in such a context may differ significantly from other types of merger and acquisition. The study examines how the new MAS developed after the acquisition. It is argued that goal ambiguity, cultural conflicts, unintended consequences, and dominant individuals play a crucial role in such a process. The study expands and deepens previous findings on MAS integration after corporate mergers, and management accounting change and continuity in general. After comparing the findings of the case study with earlier research, the analysis is expanded and deepened through structuration theory and goal ambiguity.

Although drawing from neoinstitutional theoretical apparatus and ontology, management fashion theory is understood as a theory that explains the transitory nature of popular ideas and practices while institutional theory explains their stabilization, persistence and further institutionalization. In a nutshell, it seems that being opposed to each other, these two theories describe and predict different, incommensurable diffusion trajectories and organizational behaviour patterns. The purpose of this paper is to unify these two competing perspectives.

This paper makes an attempt toward further unification of management fashion theory with new institutionalism by offering an alternative understanding and conceptualization of institutional change and deinstitutionalization and by distinguishing emerging concepts from already popular fashions.

Most emerging concepts never achieve popularity and disappear while few of them achieve massive media attention and diffuse widely becoming new management fashions. Once these concepts have achieved a wide popularity institutional forces would favor them and lead to further institutionalization. Institutional change is understood not as a deinstitutionalization of existing management fashion in terms of erosion, discontinuity or disappearance but as a decline in its media coverage while media attention focuses on new fashionable concept. The former management fashion gets institutionalized, institutional change occurs in terms of shifting attention toward new fashion and diffusion and institutionalization cycle restarts. Institutional prediction of isomorphism and institutionalization as irreversible tendencies thus can be unified with MF prediction about the bell-shaped curves in fashions’ popularity. Therefore, postulates and predictions of management fashion theory can be derived from new institutionalism and vice versa.

The paper aims to cover, generalize and explain different trajectories of various management and organizational concepts, deducing theoretical propositions from both institutional theory and management fashion theory. Theoretical and methodological ideas offered in this paper can be helpful in future research on management fashions and diffusion. Studies on the evolution of management concept can benefit from proposed categorization and causal relationships between different stages of the life cycle.

Unifying seemingly conflicting and disparate perspectives and views allows making organization theory more coherent in terms of both explanatory power and ontological commensurability. Following other mature sciences, we share the same notion of progress, namely, the aim of achieving unification and demonstrating that different organizational theories still describe the same reality.

The resourcing of policing activity is characterised by a level of complexity, particularly where evaluating alternative policy options is concerned. In this paper, a case study using multimethodological modelling to compare alterative policy choice in a group context is outlined with respect to response-patrol officer (RPO) deployment within a UK police force. The paper aims to discuss these issues.

The application of a three phase modelling process is illustrated where scenario planning is used to generate the scope of the system elements to be modelled. This is followed by causal mapping to identify the barriers to improving officer resourcing, and system dynamics modelling is used to simulate the impacts of a range of policy options within this policing function. A group model building approach was applied throughout the modelling phases with an expert group to negotiate a shared view of the structure and dynamics of the resourcing policy challenges.

A fully validated system dynamics model emerged from the multi-phase modelling process which allowed a series of alternative future policy scenarios to be explored and evaluated. Useful policy insights were generated by the system dynamics simulation model which suggested more efficient rules for resource allocation in the police force’s RPO function.

The insights from this case study demonstrates that multi-phase modelling has potential application in policy exploration across a range of emergency service providers whose actions are governed by both variable demand and constrained supply of resource.

To elicit the views of Ken Merchant regarding management control and performance.

An interview with Ken Merchant before his keynote speech during the lustrum congress of the Dutch Controllers Institute in November 2004.

Provides an overview of the pros and cons of present performance‐measurement techniques and discusses the possible future directions performance measurement and management control may take.

Of interest to academics and professionals in the field of performance measurement and management.