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Article
Publication date: 11 November 2014

Bruno Cohanier

This paper aims to focus on the use of qualitative research methods to gain a better understanding of the performance management system (PMS) of one of the largest…

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2693

Abstract

Purpose

This paper aims to focus on the use of qualitative research methods to gain a better understanding of the performance management system (PMS) of one of the largest retailers in North America. The motivation for the research was to assess whether the PMS at one of the world’s largest retail companies was congruent with the most recent thinking and research in the management accounting literature.

Design/methodology/approach

Using open-ended interviews, the paper seeks to develop relevant hypotheses emerging from the dimensions of the Strauss and Corbin’s qualitative research methodology (1998). A qualitative methodology was used because it provides a structured approach and analytical techniques that can build upon existing theory and literature.

Findings

The qualitative evidence collected during the course of the research indicates that financial measures were predominantly used by the company in its PMS, and that this reliance on financial measures may be an artifact of the industry in which the company operates. The retail industry is highly competitive, and it is very sensitive to changes in customer tastes and behavior, as well as shareholder and financial market pressures. In addition to financial measures, it was found that operational management developed certain non-financial performance measures and that this development may have been a response by operational managers to wider stakeholder pressures and external influences. However, these performance measures appear to be not fully integrated in the PMS and are therefore de-coupled and relatively unimportant in, or entirely absent from, top-level decision-making.

Research limitations and implications

The conclusions of the paper provide support for the concepts of isomorphism and de-coupling as found in the literature of new institutional theory.

Originality/value

The case study approach has enabled to explore and gain further understanding of management accounting practices, particularly performance measurement and management, in their natural setting. Strauss and Corbin’s (1998) grounded theory methodology was adopted because it provides a structured set of analytical steps and systematic analytical techniques for handling and interpreting data and theory building.

Details

Qualitative Research in Accounting & Management, vol. 11 no. 4
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 1 March 2006

Donald Samelson, Suzanne Lowensohn and Laurence E. Johnson

Prior research addresses relationships between audit attributes and perceptions of both audit quality and auditee satisfaction in the private sector. This study extends…

Abstract

Prior research addresses relationships between audit attributes and perceptions of both audit quality and auditee satisfaction in the private sector. This study extends such research to local government audits, where audit quality has been questioned. Additionally, this study investigates the effect of auditor size on perceived audit quality and satisfaction. 302 finance directors surveyed positively associated auditor expertise, responsiveness to client, professionalism, understanding of client systems, and study of internal controls with perceived audit quality. Furthermore, auditee satisfaction was positively related to auditor expertise, responsiveness to client, audit manager involvement, understanding of client systems and study of internal controls. Big 5 firms were not associated with higher levels of perceived audit quality or auditee satisfaction, despite charging significantly higher audit fees.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 18 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2002

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by Emerald: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property…

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by Emerald: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property Management Volumes 8‐19; Structural Survey Volumes 8‐19.

Details

Property Management, vol. 20 no. 3
Type: Research Article
ISSN: 0263-7472

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Article
Publication date: 1 March 2003

K.G.B. Bakewell

Compiled by Indexing Specialists (UK) Ltd covering the following journals published by Emerald:Facilities Volumes 8‐20; Journal of Property Investment & Finance Volumes…

Abstract

Compiled by Indexing Specialists (UK) Ltd covering the following journals published by Emerald: Facilities Volumes 8‐20; Journal of Property Investment & Finance Volumes 8‐20; Property Management Volumes 8‐20; Structural Survey Volumes 8‐20.

Details

Property Management, vol. 21 no. 3
Type: Research Article
ISSN: 0263-7472

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Article
Publication date: 1 May 2002

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by Emerald: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property…

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by Emerald: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property Management Volumes 8‐19; Structural Survey Volumes 8‐19.

Details

Journal of Property Investment & Finance, vol. 20 no. 5
Type: Research Article
ISSN: 1463-578X

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Article
Publication date: 1 May 2003

K.G.B. Bakewell

Compiled by Indexing Specialists (UK)Ltd covering the following journals published by Emerald: Facilities Volumes 8‐20; Journal of Property Investment & Finance Volumes…

Abstract

Compiled by Indexing Specialists (UK)Ltd covering the following journals published by Emerald: Facilities Volumes 8‐20; Journal of Property Investment & Finance Volumes 8‐20; Property Management Volumes 8‐20; Structural Survey Volumes 8‐20.

Details

Journal of Property Investment & Finance, vol. 21 no. 5
Type: Research Article
ISSN: 1463-578X

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Article
Publication date: 2 October 2017

John Dumay and Tim Dai

The paper’s purpose is to investigate the concept of integrated thinking as part of the International Integrated Reporting Council’s (IIRC’s) Integrated Reporting…

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1499

Abstract

Purpose

The paper’s purpose is to investigate the concept of integrated thinking as part of the International Integrated Reporting Council’s (IIRC’s) Integrated Reporting (<IR>) framework. It explores integrated thinking as a cultural control and analyses how it operates.

Design/methodology/approach

The paper presents a case study of ResBank (a pseudonym), a small Australian bank, which is participating in the IIRC’s <IR> Pilot Programme Business Network. ResBank issued its first integrated report in 2012. Using semi-structured interviews, we examine whether integrated thinking develops as espoused by the IIRC.

Findings

In ResBank’s case, we find that the responsible banking culture that was in place prior to joining the Pilot Programme is a stronger cultural control, alongside personnel, results and action controls. The implication for the IIRC is that integrated thinking clashes with the existing organisational culture rather than driving a new organisational culture.

Practical implications

If integrated thinking is to prevail, it may become a source of inertia rather than change because it advocates that an entire workforce should think the same way. We also question whether breaking down silos, as advocated by integrated thinking, is necessary across all organisational functions, especially concerning material organisational risks and reputation, because these silos foster independent thinking.

Social implications

The problem with the arguments proposed by the IIRC is that they aim at a one-size-fits-all approach. Not every organisation has a disconnection between strategy, governance, past performance and future prospects nor do they all have disconnected departments that need reconnecting. Therefore, a fundamental problem with <IR> is that the IIRC argues ‘why’ companies need <IR>, not ‘how’ to implement <IR>, and especially not ‘how’ to operationalise integrated thinking.

Originality/value

The paper is a must-read because it contributes to the growing debate on the benefits of <IR> by examining and critiquing an early adopter’s practice.

Details

Meditari Accountancy Research, vol. 25 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 1 March 2002

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by Emerald: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property…

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by Emerald: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property Management Volumes 8‐19; Structural Survey Volumes 8‐19.

Details

Structural Survey, vol. 20 no. 3
Type: Research Article
ISSN: 0263-080X

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Article
Publication date: 1 September 2002

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property…

Abstract

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property Management Volumes 8‐19; Structural Survey Volumes 8‐19.

Details

Facilities, vol. 20 no. 9
Type: Research Article
ISSN: 0263-2772

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Article
Publication date: 1 March 2003

K.G.B. Bakewell

Compiled by Indexing Specialists (UK) Ltd covering the following journals published by Emerald:: Facilities Volumes 8‐20; Journal of Property Investment & Finance Volumes…

Abstract

Compiled by Indexing Specialists (UK) Ltd covering the following journals published by Emerald:: Facilities Volumes 8‐20; Journal of Property Investment & Finance Volumes 8‐20; Property Management Volumes 8‐20; Structural Survey Volumes 8‐20.

Details

Structural Survey, vol. 21 no. 3
Type: Research Article
ISSN: 0263-080X

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