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Article
Publication date: 25 January 2021

Carmela Rizza and Daniela Ruggeri

This paper aims to better understand how an accounting information system (AIS), working as a multidimensional knowledge object, engages users in a new round of knowledge…

Abstract

Purpose

This paper aims to better understand how an accounting information system (AIS), working as a multidimensional knowledge object, engages users in a new round of knowledge development which allows them to explore new managerial directions. Drawing on the concept of the knowledge object and the knowing in practice perspective, this study considers the relationships between subjects and objects in the explication of accounting practice, underlining how AIS could become a knowledge object that can assume a variety of forms, starting from such contradictions emerging from practice.

Design/methodology/approach

Theoretical argumentations are applied to a case study at a global logistics provider in the South of Italy, which manages the supply chain from origin to destination, offering a multitude of services in the transport and distribution sector.

Findings

The case study shows that the process of knowledge accumulation promotes the mutation of AIS into a knowledge object that, in its variety of forms, allows managers to explore new managerial directions such as the reorganization of warehouse activities.

Originality/value

The paper seeks to enrich the interpretation of AIS as a multidimensional knowledge object becoming a catalyst of new managerial directions through knowing. That helps to understand the role of accounting tools as a social practice supporting decision-making and how accounting systems’ openness and questioning nature makes them objects of enquiry able to support the identification of new managerial directions and lead the AIS to continually explode and mutate into something else.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 19 June 2017

Antonio Leotta, Carmela Rizza and Daniela Ruggeri

Succession in family firms may determine the survival or the failure of the business itself. Management accounting literature has added little to this issue, mainly…

1381

Abstract

Purpose

Succession in family firms may determine the survival or the failure of the business itself. Management accounting literature has added little to this issue, mainly focusing on the process of succession and change (Songini et al., 2013; Giovannoni and Maraghini, 2013; Giovannoni et al., 2011). This study aims to deal with new management accounting (MA) practices that the junior generation may introduce during the process of succession. The aim of the study is to show that the introduction of new MA practices can contribute to constructing the leadership profile of the junior generation.

Design/methodology/approach

Drawing on the perspective of actor-reality construction (ARC), the authors conducted a case study at a small-sized family firm producing solar shading systems. The authors examined how the construction of the successor’s leadership derives from the integration of four dimensions of reality: facts, possibilities, values and communication. Such an integration is facilitated by the introduction of a new accounting information system and cost reporting.

Findings

The case evidence highlights that the construction of the new generation leadership may emerge as a consequence of the introduction of new MA practices. Moreover, the field evidence highlights that the construction of a new generation leadership is a process that integrates the four dimensions of reality.

Originality/value

From the emergent perspective of ARC, the paper highlights how new MA practices play an active role in constructing the new generation leadership.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

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