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11 – 19 of 19This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against…
Abstract
Purpose
This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.
Design/methodology/approach
A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.
Findings
This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.
Originality/value
By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.
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Guych Nuryyev and Jennet Achyldurdyyeva
– This paper aims to discuss visitor behaviour and net present value (NPV) of the only theme park in Turkmenistan – Turkmenbashi World of Fairytales.
Abstract
Purpose
This paper aims to discuss visitor behaviour and net present value (NPV) of the only theme park in Turkmenistan – Turkmenbashi World of Fairytales.
Design/methodology/approach
Visitor behaviour, in terms of allocating time and expenditure to different parts of the theme park, is analysed using time and cost blocks. The data from a questionnaire answered by 317 visitors are employed in the descriptive analysis of visitor behaviour. The data on visitor behaviour are also incorporated into an estimation of the theme park’s net present value, as well as its sensitivity and scenario analyses.
Findings
The results show that the park is mostly visited by young people, at the time before noon or after 4 p.m. A majority of the visitors do not spend a significant amount in the theme park. Hence, achieving positive NPV may require improved revenue growth.
Originality/value
Turkmenbashi World of Fairytales is one of few publicly owned theme parks in the world. This provides a unique opportunity to test if positive NPV plays any role in construction of a public theme park.
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Ralph Kober and Paul J. Thambar
The authors examine how a not-for-profit organisation (NPO) coordinates NPO's actions during the coronavirus disease 2019 (COVID-19) global pandemic to remain focussed on…
Abstract
Purpose
The authors examine how a not-for-profit organisation (NPO) coordinates NPO's actions during the coronavirus disease 2019 (COVID-19) global pandemic to remain focussed on strategic and operational goals.
Design/methodology/approach
The authors conducted a live case study of an NPO as the crises caused by the COVID-19 pandemic unfolded. Drawing on a sensemaking perspective that incorporates sensegiving, the authors develop a framework of five types of organisational sensemaking. The authors analyse weekly planning meetings during which managers discussed past performance, forecast performance and the forecast duration of current cash reserves.
Findings
The authors show how three of the five types of organisational sensemaking helped to coordinate actions. The authors highlight how accounting information triggers organisational sensemaking processes; but depending on the type of organisational sensemaking, accounting information has little further role. The authors also show that the stability of decisions depends on the types of organisational sensemaking.
Practical implications
The authors show how coordination as a management control practice is enabled by organisational sensemaking within an NPO during a crisis. Organisational sensemaking enabled the agreement of actions, which enabled coordination. Accounting practices provided trigger mechanisms to facilitate organisational sensemaking.
Originality/value
Since this study is the first to examine sensemaking processes and accounting practices in coordination in an NPO in a pandemic, the authors contribute to the limited research on NPOs during crises and on the management control practice of coordination. The authors extend the accounting literature on sensemaking by showing that, whilst accounting triggers organisational sensemaking, accounting is only implicated in one type of organisational sensemaking and by revealing the different outcomes of the different types of organisational sensemaking.
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Bikram Chatterjee, Carolyn J. Cordery, Ivo De Loo and Hugo Letiche
In this paper, we concentrate on the use of research assessment (RA) systems in universities in New Zealand (NZ) and the United Kingdom (UK). Primarily we focus on PBRF and REF…
Abstract
Purpose
In this paper, we concentrate on the use of research assessment (RA) systems in universities in New Zealand (NZ) and the United Kingdom (UK). Primarily we focus on PBRF and REF, and explore differences between these systems on individual and systemic levels. We ask, these days, in what way(s) the systemic differences between PBRF and REF actually make a difference on how the two RA systems are experienced by academic staff.
Design/methodology/approach
This research is exploratory and draws on 19 interviews in which accounting researchers from both countries offer reflections on their careers and how RA (systems) have influenced these careers. The stories they tell are classified by regarding RA in universities as a manifestation of the spectacle society, following Debord (1992) and Flyverbom and Reinecke (2017).
Findings
Both UK and New Zealand academics concur that their research activities and views on research are very much shaped by journal rankings and citations. Among UK academics, there seems to be a greater critical attitude towards the benefits and drawbacks of REF, which may be related to the history of REF in their country. Relatively speaking, in New Zealand, individualism seems to have grown after the introduction of the PBRF, with little active pushback against the system. Cultural aspects may partially explain this outcome. Academics in both countries lament the lack of focus on practitioner issues that the increased significance of RA seems to have evoked.
Research limitations/implications
This research is context-specific and may have limited applicability to other situations, academics or countries.
Practical implications
RA and RA systems seem to be here to stay. However, as academics we can, and ought to, take responsibility to try to ensure that these systems reflect the future of accounting (research) we wish to create. It is certainly not mainly or solely up to upper management officials to set this in motion, as has occasionally been claimed in previous literature. Some of the academics who participated in this research actively sought to bring about a different future.
Originality/value
This research provides a unique contextual analysis of accounting academics' perspectives and reactions to RA and RA systems and the impact these have had on their careers across two countries. In addition, the paper offers valuable critical reflections on the application of Debord's (1992) notion of the spectacle society in future accounting studies. We find more mixed and nuanced views on RA in academia than many previous studies have shown.
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Robert Charnock and Keith Hoskin
This paper brings insights from accounting scholarship to the measurement and reporting challenges of metagovernance approaches to sustainable development. Where scholarship on…
Abstract
Purpose
This paper brings insights from accounting scholarship to the measurement and reporting challenges of metagovernance approaches to sustainable development. Where scholarship on metagovernance—the combination of market, hierarchical and network governance—proposes deductive approaches to such challenges, we contend that a historically informed “abductive” approach offers valuable insight into the realpolitik of intergovernmental frameworks.
Design/methodology/approach
The paper adopts a Foucauldian “archaeological–genealogical” method to investigate the inclusion of climate change as a Sustainable Development Goal (SDG). It analyses more than 100 documents and texts, tracking the statement forms that crystallise prevailing truth claims across the development of climate and SDG metagovernance.
Findings
We show how the truth claims now enshrined in the Paris Agreement on Climate Change constrained the conceptualisation and operationalisation of SDG 13: Take urgent action to combat climate change and its impacts. The paper thereby reframes recent measurement and reporting challenges as outcomes of conceptual conflicts between the technicist emphasis of divisions within the United Nations and the truth claims enshrined in intergovernmental agreements.
Originality/value
This paper demonstrates how an archaeological–genealogical approach may start to address the measurement and reporting challenges facing climate and SDG metagovernance. It also highlights that the two degrees target on climate change has a manifest variability of interpretation and shows how this characteristic has become pivotal to operationalising climate metagovernance in a manner that respects the sovereignty of developing nations.
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Hannah Cochran and Robert E. Worden
The objectives of this research were to examine how officer perspectives on body-worn cameras (BWCs) are patterned by broader occupational attitudes, and to analyze stability and…
Abstract
Purpose
The objectives of this research were to examine how officer perspectives on body-worn cameras (BWCs) are patterned by broader occupational attitudes, and to analyze stability and change in officers' attitudes toward BWCs before and after the deployment of the technology.
Design/methodology/approach
The authors analyze panel survey data on individual officers in the Albany (New York) Police Department (APD).
Findings
Pre-BWC deployment, officers varied in their occupational attitudes and BWC perspectives, and the officers' BWC outlooks bore relationships to several occupational attitudes. BWC outlooks were largely stable following deployment. Individual changes in BWC perspectives were related to officers' assignments and unrelated to officers' occupational attitudes.
Originality/value
The authors use panel survey data to test hypotheses about the effect of broad occupational attitudes on officers' receptivity to BWCs and to analyze change pre-/post-BWC deployment.
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David S. Bedford, Markus Granlund and Kari Lukka
The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of…
Abstract
Purpose
The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature has covered the effects of performance measurement in the university sector broadly and how PMSs are mobilised locally, there is only little understanding of whether and how PMSs affect the meaning of research quality in practice.
Design/methodology/approach
The study is designed as a comparative case study of two university faculties in Finland. The role of conceptual analysis plays a notable role in the study, too.
Findings
The authors find that manager-academics of the two examined faculties have rather similar conceptual understandings of research quality. However, there were differences in the degree of slippage between the “espoused-meaning” of research quality and “meaning-in-practice” of research quality. The authors traced these differences to how the local PMS and manager-academics’ agency relate to one another within the context of increasing global and national performance pressures. The authors developed a tentative framework for the various “styles of agency”. This suggests how the relationship between the local PMS and manager-academics’ exerted agency shapes the “degrees of freedom” of the meaning of research quality in practice.
Originality/value
Given that research quality lies at the heart of academic work, the authors' paper indicates that exploring the three matters – performance measurement, the agency of manager-academics and the meaning of research quality in practice – in combination is crucial for the sustainability of the academe. The authors contribute to the literature by detailing the way in which local PMS and manager-academics' agency have material impacts on what research quality means in practice. The authors conclude by highlighting the pressing need for manager-academics to exercise the agency in efforts to safeguard a broad and pluralistic understanding of research quality in practice.
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Garry D. Carnegie, Delfina Gomes and Karen McBride
The purpose of this study is to augment an understanding of the importance and relevance of a proposed new definition of accounting to reset, inform and develop accounting…
Abstract
Purpose
The purpose of this study is to augment an understanding of the importance and relevance of a proposed new definition of accounting to reset, inform and develop accounting education, professional practice and research, from tomorrow, for the purpose of shaping a better world. In the process of setting an agenda, we outline, discuss, and analyse the eight articles which follow depicting complementary and insightful scenarios during COVID-19.
Design/methodology/approach
This study applies an original informing framework for discussion and analysis purposes, described as Framework of the Multidimensional Nature of Accounting. The proposed, multidimensional definition is “Accounting is a technical, social and moral practice concerned with the sustainable utilisation of resources and proper accountability to stakeholders to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69, 2021b).
Findings
Accounting is conceived, understood and examined in the research portrayed as a combined technical, social and moral practice concerned with shaping a better world to enable the flourishing of organisations, people and nature. To the contrary, accounting is not recognised as a mere neutral, benign, technical practice.
Research limitations/implications
While this paper examines the other articles, there is no substitute for carefully reading, and reflecting on, all the articles published. Importantly, each contribution provides unique and comprehensive insights on accounting during the initial global pandemic period.
Originality/value
Accounting is studied in different organisational and social contexts against the backdrop of a global pandemic, among other “wicked problems” worldwide.
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Conor Clune, Roel Boomsma and Richard Pucci
The purpose of this paper is to examine an ongoing process of logic assimilation within an amateur sports organisation (ASO) called the Gaelic Athletic Association (GAA). It seeks…
Abstract
Purpose
The purpose of this paper is to examine an ongoing process of logic assimilation within an amateur sports organisation (ASO) called the Gaelic Athletic Association (GAA). It seeks to develop our understanding of how forms of accounting mitigated (or exacerbated) the tensions that arose among GAA members due to the consequences of the assimilation of select elements of a professional logic and a commercial logic within its traditionally dominant social welfare logic.
Design/methodology/approach
Interviews were undertaken with representatives and members of the GAA to understand the effects of growing commercialisation and professionalisation on the organisation’s traditional amateur status and social mission. In particular, the authors sought to understand how accounting, in the form of financial reporting, influenced the extent of the tensions that arose. Interviews were supported by an extensive collection of podcasts and news articles that discussed this topic.
Findings
The paper’s findings offer unique empirical insights into the role played by forms of accounting in the maintenance of amateurism within an ASO. It reveals the conflicting role of financial reporting within the GAA whereby it was used by the GAA’s management to ease member concerns surrounding logic assimilation while simultaneously being ignored by clubs and counties to facilitate payments to managers thereby eroding the amateur status of Gaelic Games.
Originality/value
The paper is unique in its exploration of logic assimilation within a form of hybrid organisation that has previously been unexamined in the accounting literature. It extends extant understandings of how accounting influences the co-existence of potentially conflicting logics. The paper also discusses the implications of what accounting makes visible and keeps invisible on the longevity of the traditionally dominant social welfare logic within an ASO.
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