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1 – 10 of 852Christopher S. Chapman, Anja Kern, Aziza Laguecir, Gerardine Doyle, Nathalie Angelé-Halgand, Allan Hansen, Frank G.H. Hartmann, Céu Mateus, Paolo Perego, Vera Winter and Wilm Quentin
The purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the…
Abstract
Purpose
The purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the Netherlands and Portugal).
Design/methodology/approach
Costing practices in seven countries were analysed via questionnaires, interviews and relevant published material.
Findings
Although clinical costing is intended to support a similar range of purposes, countries display considerable diversity in their approaches to costing in terms of the level of detail contained in regulatory guidance and the percentage of providers subject to such guidance for tariff setting. Guidance in all countries involves a mix of costing methods.
Research limitations/implications
The authors propose a two-dimensional Materiality and Quality Score (2D MAQS) of costing systems that can support the complex trade-offs in managing the quality of cost information at both policy and provider level, and between financial and clinical concerns.
Originality/value
The authors explore the trade-offs between different dimensions of the quality (accuracy, decision relevance and standardization) and the cost of collecting and analysing cost information for disparate purposes.
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Aziza Laguecir, Christopher S. Chapman and Anja Kern
The purpose of this paper is to examine the organizational construction of profit at the responsibility-centre level, how underlying cost calculations are challenged, and the role…
Abstract
Purpose
The purpose of this paper is to examine the organizational construction of profit at the responsibility-centre level, how underlying cost calculations are challenged, and the role of accountants therein.
Design/methodology/approach
This paper analyses profit calculation in a public social housing organization that experienced New Public Management (NPM). Participant observations, archives and interviews inform the study over three years, enabling access to day-to-day practices.
Findings
This study examines a trial of strength that revisited long-existing profitability and cost calculations. Accountants held competing views of how to treat labour costs. Some were anti-programme during a trial of incompatibility, while others were programme defenders. The authors also provide evidence of the stability of an established network and its resistance to the claims of an adversary spokesperson in a trial of strength. The concept of trial of incompatibility proved helpful in showing how the actor networks within OMEGA played out the tension between profit orientation and the social mission of offering affordable dwellings.
Research limitations/implications
The paper provides rare qualitative data on the significant and complex role of calculative costing choices in determining intra-organizational profitability and its interference with the inherent social mission of the organization.
Practical implications
The authors suggest that profitability calculations are influenced not only by economic context but also by different views of organizational actors regarding how to calculate profit. These calculations would benefit from a more detailed and explicit documentation of reasons for choices made, given the potential for different and, in principle, equally valid approaches. The authors provide further evidence of the complexity of the public social housing sector.
Social implications
This research points to a departure from the mission of public social housing in the face of NPM reforms and further questions the compatibility of a profit orientation with the provision of affordable dwellings.
Originality/value
The findings show intra-accounting variation regarding a specific element of profit calculation (labour costs) relating to the organization’s wider mission and status.
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The purpose of this paper is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential”, a paper by Juhani Vaivio.
Abstract
Purpose
The purpose of this paper is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential”, a paper by Juhani Vaivio.
Design/methodology/approach
The approach takes the form of a critical reading of Vaivio's paper.
Findings
The paper emphasises the role of other groups interested in the practice and study of management accounting. Whilst frequently an individual activity, the research can be stronger through an awareness, at all stages, of how one's interests might engage with the interests of others – not in a quest for uniformity, but rather for mutual learning.
Originality/value
The paper offers a unifying theme for approaching and understanding the wide‐ranging issues raised by Vaivio.
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Georgios Makrygiannakis and Lisa Jack
The purpose of this paper is to explore the application of social theory as conceptual methodology in the design of case study research.
Abstract
Purpose
The purpose of this paper is to explore the application of social theory as conceptual methodology in the design of case study research.
Design/methodology/approach
The authors examine how social theory can be used to design case study research when the choice of theory is made before or during the empirical enquiry. Rather than simply presenting the elements of design, the focus is on the ways the elements relate and connect to each other, i.e. how a researcher can design each step to facilitate the work that needs to be done in the others.
Findings
A circular research design starts and finishes with the theory. The conceptual tools that social theories offer can be used to guide researchers into the empirical field and out of it. A conceptually driven design facilitates the interconnection between the various steps of a research project and can keep theory, research problem and data closely connected.
Research limitations/implications
There is a role for systematic research design in interpretative case studies in management accounting and control. Although this paper uses strong structuration theory, the circular design proposed can be applied for other social theories and methodologies where an abductive approach is appropriate.
Originality/value
There are very few papers that explicitly demonstrate the implications of research design choices in case study research. In particular, the authors contribute to discussions on the conduct of interpretative research in management control and demonstrate that, especially for structuration theory, a conceptual methodology approach to research design, data collection and analysis can lead to theoretical insight.
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This is a selective annotated bibliography of the literature on Christopher Columbus from 1970 to 1989. The subject is particularly relevant considering the approach of the…
Abstract
This is a selective annotated bibliography of the literature on Christopher Columbus from 1970 to 1989. The subject is particularly relevant considering the approach of the Quincentenary of the “discovery” of America in 1992. For that same reason, there has been an outpouring of literature on the subject since 1990, a significant subset of which contributes to are interpretation of Columbus the man, his voyages, and their impact on the new world. It is hoped that this more recent literature will be part of a subsequent annotated bibliography.
Md Mamunur Rashid, Md Mohobbot Ali and Dewan Mahboob Hossain
The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the…
Abstract
Purpose
The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research.
Design/methodology/approach
The study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals.
Findings
The review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period.
Originality/value
The study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).
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Historically, the school effectiveness and improvement movement has focussed its attention on “within school” factors associated with effectiveness and improvement and on the…
Abstract
Purpose
Historically, the school effectiveness and improvement movement has focussed its attention on “within school” factors associated with effectiveness and improvement and on the individual school as the primary unit of analysis for improvement and scrutiny purposes. More recently, research has focussed on school-to-school collaboration and engagement with a broader range of services and providers has highlighted the need for more adaptive and nuanced forms of collaboration and partnership. The purpose of this paper is to explore this complex landscape from the perspective of educational reform of the middle tier in Scotland.
Design/methodology/approach
This paper draws on perspectives associated with socio-cultural theory, its application to public service settings and insights gained from research and evaluation outcomes over a five-year period.
Findings
This paper focusses on the establishment of Regional Improvement Collaboratives in Scotland; an example of an attempt to generate system-wide change and a shift from the hierarchical cultures characterised by bureaucratic organisations to more egalitarian cultures characterised by mutualistic, laterally networked organisations. It highlights the importance of structure and cultural change, identity and agency, leadership capacity, outward perspectives, primacy of learning and teaching and variations and complexities in creating a more networked and collaborative education system. It offers cautions concerning potential unintended consequences in the quest to develop a “self-improving” or “learning system”.
Practical implications
This paper highlights the importance of maintaining and building social cohesion between different stakeholders within educational systems in order to support the implementation of educational reform.
Originality/value
This is the first documentation and reflective analysis for an ambitious reform agenda for the middle tier in Scotland. Its value lies in the lessons and considerations it offers to other systems embarking on reforms that endeavour to build more cohesive and agile education systems, without opening them up to neo-liberal approaches to education.
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Christopher Chapman and Irene Bell
The purpose of this article is to explore the relationship between the COVID-19 pandemic and the potential to use this challenging global context as an opportunity to build back…
Abstract
Purpose
The purpose of this article is to explore the relationship between the COVID-19 pandemic and the potential to use this challenging global context as an opportunity to build back better and more equitable educations systems.
Design/methodology/approach
The approach taken involves drawing on the emerging literature to explore the relationship between COVID-19 and educational equity.
Findings
The analysis undertaken involves the presentation of a typology framed by the quality of educational offer and the opportunity for engagement in the offer accompanied by four reflective questions for further consideration.
Originality/value
The analysis presented here underpins the presentation of a heuristic typology designed to stimulate exploration and discussion relating to building back better, more equitable education systems after the COVID-19 pandemic.
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Christopher Chapman, Asako Kimura, Norio Sawabe and Hiroyuki Selmes-Suzuki
This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can…
Abstract
Purpose
This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can support rather than distort the quality of the research.
Design/methodology/approach
We draw upon literature on serendipity to develop a framework for engaging with the positive and negative potentials of systems of governance. We ground our analysis in discussion of participation in the field comprising two parts: first, the examination of our own activities and second, the accounts of participation found in two career-autobiographical interviews with emeritus professors of management accounting from Japan.
Findings
We highlight the potential for a productive tension between two contrasting perspectives that researchers might take on governance of their activity. A contractual perspective sees the value of targets and detailed pre-planning. A reflexive perspective sees the value of exploring the unexpected and considering many alternatives. We offer a framework for considering serendipity and the conditions that facilitate serendipity to help researchers maintain a productive tension between these perspectives.
Research limitations/implications
We build upon retrospective accounts of two successful individuals whose careers evolved in a specific context. The intention is not to set out what might be generally achievable in a research career, nor to propose specific lines of action or planning in relation to specific systems of governance, since these vary across countries and over time. Rather, the paper draws on these materials to illuminate the more general challenge of preparing for serendipity in a way that goes beyond simple opportunism.
Originality/value
We analyse how researchers' mindfulness of serendipity and the nature of contexts that facilitate serendipity can encourage a productive tension between contractual and reflexive perspectives on governance of academic activity.
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